Annual Report 2018

161 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 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（續） 應收賬款及應收票 據 本集團採用香港財 務報告準則第 9 號 簡化方法計量預期 信貸虧損，容許使 用全期預計虧損計 量所有應收賬款及 應收票據。 為計量預期信貸虧 損，對已知財務困 難或未對回收作出 回應的客戶，有關 的應收款項將單獨 評估減值撥備。 根據共享信用風險 特徵和賬齡記錄對 應收款進行分組， 統一評估收回的可 能性，然後估計預 期信貸虧損。 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 (continued) T r a d e r e c e i v a b l e s a n d b i l l s receivable The Group applies the simplified approach to provide for expected c r e d i t l o s s e s p r e s c r i b e d b y HKFRS 9, which permits the use of the lifetime expected losses for all trade receivables and bills receivable. To measure the expected credit losses, the receivables relating to customers with known financial difficulties or those not responding t o c o l l e c t i o n a c t i v i t i e s a r e assessed individually for provision for impairment loss. E x p e c t e d c r e d i t l o s s e s a r e then estimated by grouping the receivables based on shared credit r i sk charac t er i s t i cs and ag i ng profile and collectively assessed for likelihood of recovery.