90 / 187
88
Tradelink Electronic Commerce Limited
Annual Report 2017
Report of the Auditors
(Continued)
核數師報告書
（續）
Key audit matters (Continued)
Assessment of impairment of available-for-sale debt
securities
可供出售債務證券的減值評估
Refer to note 18 to the consolidated financial statements
and the accounting policies on pages 111 to 113.
請參閱綜合財務報表附註
18
及於第
111
頁至第
113
頁的會計
政策。
The Key Audit Matter
關鍵審計事項
How the matter was addressed in our audit
我們的審計如何處理該事項
The Group invests in corporate bonds to earn interest
income as part of the Group’s cash management strategy,
which is governed by the investment guidelines approved by
the investment committee of the Group. As at 31
December 2017, the Group held a portfolio of available-
for-sale (“AFS”) debt securities with a fair value of HK$367
million.
The Group recognises impairment for AFS debt securities in
the consolidated statement of profit or loss when there is
one or more objective evidence of loss events (“indicators”)
which could indicate impairment. Such indicators include:
• significant financial difficulties of the issuers of the AFS
debt securities; or
• default or delinquency in interest or principal payments.
貴集團投資企業債券以賺取利息收入，作為貴集團現金管
理策略的一部分，該策略受貴集團投資委員會批准的投資
指引所規管。於二零一七年十二月三十一日，貴集團持有
可供出售（「可供出售」）組合債務證券，其公允價值為港幣
367,000,000
元。
在存在一項或以上虧損的客觀證據（「指標」）顯示可供出售
債務證券可能減值時，貴集團在綜合損益表中確認可供出
售債務證券的減值。該等指標包括：
•
可供出售債務證券發行人遭遇重大財務困難；或
•
結欠或拖欠支付利息或本金。
Our audit procedures to assess the valuation of available-for-
sale debt securities included the following:
• comparing the fair values of all AFS debt securities as at
31 December 2017 with external third party sources and
recalculating the cumulative fair value gain or loss;
• discussing with management whether there was any
indicator of impairment of individual AFS debt securities
as at 31 December 2017 and critically challenging
management’s assertions and conclusions by considering
whether there was any indicator of impairment of
individual AFS debt securities for which there was a
cumulative fair value loss as at 31 December 2017
through analysing the recent movements of debt
securities prices in the market based on external third
party sources and assessing if any other indicator which
may have led to impairment of AFS debt securities as at
31 December 2017;
我們用於評估可供出售債務證券的估值的審計程序包括：
•
將於二零一七年十二月三十一日的所有可供出售債務證
券的公允價值與外部第三方來源進行比較，並重新計算
累計公允價值盈虧；
•
與管理層討論截至二零一七年十二月三十一日是否有顯
示有個別可供出售債務證券存在任何減值指標，並基於
外部第三方來源，評估是否有任何其他可能導致截至二
零一七年十二月三十一日持有的可供出售債務證券減值
的指標，並通過分析近期債務證券價格在市場上的變動
情況，評價管理層的主張及結論，以考慮是否有任何指
標表明截至二零一七年十二月三十一日存在累計公允價
值損失的個別可供出售債務證券是否減值；
關鍵審計事項（續）