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二零一七年年報
貿易通電子貿易有限公司
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
Where indicators of impairment are identified, the valuation
of AFS debt securities is determined by management based
on readily available data for liquid market. Where such
observable data is not readily available, as in the case of
level 3 financial instruments, then estimates need to be
developed which involve significant management
judgement. Any impairment recognised in the consolidated
statement of profit or loss is the cumulative difference
between amortised cost (less any impairment previously
recognised) and fair value.
We identified the assessment of impairment of AFS debt
securities as a key audit matter because of the significance
of AFS debt securities to the Group’s total assets and the
degree of management judgement exercised in
determination of whether indicators exist and fair value of
AFS debt securities where observable market-based data is
not readily available.
倘識別減值指標，可供出售債務證券的估值將由管理層根
據流動市場隨時可得數據而釐定。當可觀察的參數無法可
靠獲取時，即公允價值計量屬於第三級的情形下，不可觀
察輸入值的確定會使用到管理層估計，這當中可能會涉及
管理層的重大判斷。於綜合損益表確認的減值為攤銷成本
（減過往已確認的任何減值）與公允價值的累計差額。
我們已識別可供出售債務證券的減值評估為關鍵審計事
項，因為可供出售債務證券對貴集團總資產的重要性及釐
定指標是否存在時所行使的管理層判斷程度以及可觀察市
場數據並非隨時可得的可供出售債務證券公允價值的重要
性。
• for AFS debt securities that indicators of impairment are
identified and no observable market-based data available,
as in the case of level 3 financial instruments, evaluating
the key assumptions and judgement applied by the Group
in determination of the fair value of such AFS debt
securities;
• with the assistance of our internal valuation specialists,
performing independent valuation of the level 3 financial
instruments and comparing the valuations with the
valuations prepared by management of the Group; and
• assessing whether the disclosures in the consolidated
financial statements, including fair value hierarchy
information, appropriately reflected the Group’s exposure
to financial instrument valuation risk with reference to the
requirements of the prevailing accounting standards.
•
倘於公允價值計量屬於第三級，就已識別減值指標及並
無可觀察市場數據的可供出售債務證券而言，評估貴集
團於釐訂有關可供出售債務證券的公允價值所採用的關
鍵假設及判斷；
•
在我們內部估值專家的協助下，進行第三級金融工具的
獨立估值，並比較貴集團管理人員編製的估值；及
•
參考現行會計準則的規定，評估綜合財務報表的披露（包
括公允價值等級資料）是否適當反映貴集團面臨的金融
工具估值風險。
關鍵審計事項（續）