Annual Report 2018

162 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（續） 應收賬款及應收票 據（續） 預期信貸虧損率乃 根據過去 3 年的歷 史信貸虧損經驗釐 定，並經調整以反 映當前及前瞻性資 料，包括影響客戶 清償應收款項能力 的宏觀經濟因素。 管理層密切監控應 收賬款和應收票據 的 信 用 質 量 和 可 收回性。根據香港 財務報告準則第 9 號採用簡化的預期 信貸虧損法，截至 二零一八年一月一 日，未造成任何應 收賬款和應收票據 的額外減值損失。 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 (continued) The expected credit loss rates are determined based on historical credit losses experienced over the past 3 years and adjusted to reflect current and forward- l ook i ng i n f o rma t i on i nc l ud i ng macroeconomic factors affecting the ability of the customers to settle the receivables. M a n a g e m e n t h a s c l o s e l y mon i tor ed t he c r ed i t qua l i t i es and the collectability of the trade receivables and bills receivable. The adoption of the simplified expected credit loss approach under HKFRS 9 has not resulted in any additional impairment loss for trade receivables and bills receivable as at 1 January 2018.