Annual Report 2018

163 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） 按攤銷成本計算的 其他金融資產 按攤銷成本計算的 其他金融資產包括 存款及其他應收賬 款。於二零一八年 一月一日，本集團 已評估按攤銷成本 計算的其他金融資 產的預期信貸虧損 模式，且減值方法 的變動對本集團的 資 產 淨 值 並 無 影 響，期初減值損失 撥備並未就此作出 重列。 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) Other financial assets at amortised cost Other financial assets at amortised cost include deposits and other r e c e i v a b l e s . T h e G r o u p h a s assessed the expected credit loss model apply to the other financial assets at amortised cost as at 1 January 2018 and the change in impairment methodologies has no impact to the net assets value of the Group and the open i ng provision of impairment loss is not restated in this respect.