Tradelink 2018 Annual Report

177 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 18 其他財務資產 附註： 於二零一八年一月一日首次應用《香港財 務報告準則》第 9 號後，可供出售財務資 產重新分類為透過其他全面收益按公允 價值計量的債務證券（見附註 1(c)(i) ）。 於二零一八年一月一日首次應用《香港財務 報告準則》第 9 號後，可供出售財務資產重新 分類為透過其他全面收益按公允價值計量的 財務資產（見 附註 1(c)(i) ）。企業實體所發行債 務證券的信貸質素與本集團視為可接受的回 報相當。 於二零一八年十二月三十一日，債務證券並 無重大信貸風險。 於二零一七年十二月三十一日，由於發行人 遭遇重大財務困難，顯示本集團的投資成本 可能無法悉數收回，個別上市可供出售債務 證券釐定為已減值。根據 附註 1(k)(i)(B) 所載的 政策，此等投資的減值虧損已於損益確認。 18 Other financial assets 31 December 2018 1 January 2018 31 December 2017 二零一八年 十二月三十一日 二零一八年 一月一日 二零一七年 十二月三十一日 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 Debt securities measured at FVOCI 透過其他全面收益 按公允價值計量的 債務證券 — listed (Note) — 上市 （附註） 347,732 367,181 — Available-for-sale debt securities at fair value 按以公允價值計量的 可供出售債務證券 — listed (Note) — 上市 （附註） — — 367,181 Representing: 指： — Non-current — 非流動 305,499 367,181 367,181 — Current — 流動 42,233 — — 347,732 367,181 367,181 Note: Available-for-sale financial assets were reclassified to debt securities measured at FVOCI upon the initial application of HKFRS 9 at 1 January 2018 (see Note 1(c)(i)). Available-for-sale financial assets were reclassified to financial assets measured at FVOCI upon the initial application of HKFRS 9 as at 1 January 2018 (see Note 1(c)(i) ). The debt securities are issued by corporate entities with credit quality commensurate with the return as considered acceptable to the Group. As at 31 December 2018, the debt securities does not have significant credit risk. As at 31 December 2017, a listed available-for-sale debt security is individually determined to be impaired on the basis of the significant financial difficulty of the issuer which indicated that the cost of the Group’s investment in them may not be fully recovered. Impairment losses on these investments were recognised in profit or loss in accordance with the policy set out in Note 1(k)(i)(B) .