Annual Report 2018

185 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） 2.11 投資和其他金融資產 （續） (c) 計量 （續） 債務工具（續） (3) 公平值計入損益 不符合攤銷成本標準的 資產按公平值計入損益 計量。債務投資的收益 或虧損隨後按公平值計 入損益計量，確認於其 產生期間的綜合損益表。 (d) 減值 自二零一八年一月一日起，本 集團按預期基準評估與按攤銷 成本列賬的債務工具相關的預 期信貸虧損。所採用的減值方 法取決於信貸風險是否顯著增 加。 就應收賬款及應收票據而言， 本集團採用香港財務報告準則 第 9 號所容許的簡化方法，該 方法規定預期全期虧損將於初 步確認應收款項時確認。 2 Summary of significant accounting policies (continued) 2.11 Investments and other financial assets (continued) (c) Measurement (continued) Debt instruments (continued) (3) Fair value through profit or loss Assets that do not meet the criteria for amortised cost are measured at fair value through profit or loss. A gain or loss on a debt investment that is subsequently measured at fair value through profit or loss is recognised in the consolidated statement of profit or loss in the period in which it arises. (d) Impairment From 1 January 2018, the Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables and bills receivable, the Group applies the simplified approach permi t ted by HKFRS 9 , wh i ch requ i res expected lifetime losses to be recognised from initial recognition of the receivables.