Annual Report 2018

160 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 （續） 2.1 編製基準 （續） 2.1.1 本集團採納之新訂及經修訂 準則及詮釋 （續） (i) 採納修訂對財務報表的 影響 — 香港財務報告準 則第 9 號及香港財務報告 準則第 15 號（續） ( a) 應用香港財務報告 準則第 9 號（續） 金融資產減值 本集團有三種類型 的金融資產，須遵 守香港財務報告準 則第 9 號規定按預 期信貸虧損模式計 算： • 應收賬款 • 應收票據 • 按攤銷成本計 算的其他金融 資產 本集團須就按香港 財務報告準則第 9 號分類下的每項資 產 修 訂 其 減 值 方 法。減值方法的變 動對本集團的保留 虧損及權益的影響 輕微。 已抵押銀行存款及 銀行結存及現金亦 須遵守新香港財務 報告準則第 9 號的 減值要求，但已確 認減值虧損並不重 大。 2 Summary of significant accounting policies (continued) 2.1 Basis of preparation (continued) 2.1.1 New and amended standards and interpretations adopted by the Group (continued) (i) Impact of adoption on financial statements — HKFRS 9 and HKFRS 15 (continued) (a) Adoption of HKFRS 9 (continued) Impairment of financial assets The Group has t h r ee t ypes o f financial assets that are subject to the new expected credit loss model of the HKFRS 9: • Trade receivables • Bills receivable • Ot he r f i nanc i a l as se t s a t amortised cost The Group was required to revise i t s impa i rmen t me t hodo l og i es under the HKFRS 9 for each of t he s e c l a s s e s o f a s s e t s . The impact of the change in impairment me t hodo l og y on t he Gr oup ’ s accumulated losses and equity is insignificant. Wh i l e p l edged bank depos i t s and bank balances and cash are also subject to the impairment requirements of the HKFRS 9, the identified impairment loss was immaterial.