169 / 187
167
二零一七年年報
貿易通電子貿易有限公司
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
26
財務風險管理及公允價值（續）
(e)
公允價值計量（續）
(ii)
分類為第三級的企業債券（續）
用於第三級公允價值計量的估值方
法及輸入數據（續）
其他財務資產減值
年內，本集團認為一項可供出售債務證
券存在減值跡象，並對有關可供出售債
務證券進行減值評估。根據管理層所作
評 估，已 於 損 益 確 認 減 值 虧 損 港 幣
8,242,000
元，即收購成本（扣除攤銷）與
其公允價值的差額。
於 二 零 一 七 年 及 二 零 一 六 年 十 二 月
三十一日，所有其他財務資產及負債的
賬面值與其公允價值並無重大差別。
26 Financial risk management and fair values
(Continued)
(e) Fair value measurement (Continued)
(ii) Corporate bonds categorised in level 3 (Continued)
Valuation technique and inputs used in Level 3 fair value
measurements (Continued)
2017
二零一七年
HK$’000
港幣千元
Impairment loss for the year included
in profit or loss for the assets disposed of
during the reporting period
於報告期內已出售的資產計入損益
的年內減值虧損
4,139
Impairment loss for the year included
in profit or loss for the assets held
at the end of the reporting period
於報告期末所持的資產計入損益的
年內減值虧損
4,103
Total impairment losses for the year included in
profit or loss
計入損益的年內減值虧損總額
8,242
Impairment of other financial assets
During the year, the Group considered impairment indications
existed for an available-for-sale debt security and carried out an
impairment assessment for that available-for-sale debt security.
Based on management’s assessment, impairment losses of
HK$8,242,000 has been recognised in the profit or loss being
the difference between the acquisition cost (net of
amortisation) and its fair value.
All other financial assets and liabilities are carried at amounts
not materially different from their fair values as at 31
December 2017 and 2016.