Annual Report 2018

188 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） 2.11 投資和其他金融資產 （續） (e) 截至二零一七年十二月三十一 日適用的會計政策 （續） (iv) 後續計量 採用香港財務報告準則 第 9 號時，初始確認時的 計量沒有改變，見上文 說明。按公平值計入損 益之金融資產，按照公 平值進行後續計量。貸 款和應收款隨後採用實 際利率法按攤銷成本入 賬。按公平值計入損益 之金融資產的公平值變 動在綜合損益表中確認。 (v) 減值 本集團在每個報告期間 評估是否有客觀證據表 明一項或一組金融資產 發生減值。一項或一組 金融資產發生減值，且 只有在有客觀證據表明 資產初始確認後發生的 一個或多個事件（「損失 事件」）導致減值，且該 損失事件（或事件）對能 夠可靠估計的金融資產 或一組金融資產的預計 未來現金流有影響時， 才發生減值損失。 2 Summary of significant accounting policies (continued) 2.11 Investments and other financial assets (continued) (e) Accounting policies applied until 31 December 2017 (continued) (iv) Subsequent measurement The measurement at initial recognition did not change on adoption of HKFRS 9, see description above. Financial assets at fair value through profit or loss is subsequently carried at fair va l ues . Loans and rece i vab l es are subsequently carried at amortised cost using the effective interest method. Changes in the fair value of the financial assets at fair value through profit or loss are recognised in the consolidated statement of profit or loss. (v) Impairment The Group assesses at each of the r epo r t i ng pe r i od whe t he r t he r e i s objective evidence that a financial asset or group of financial assets is impaired. A financial asset or a group of financial assets is impaired and impairment losses are incurred only if there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset (a “loss event”) and that loss event (or events) has an impact on the estimated future cash flows of the financial asset or group of financial assets that can be reliably estimated.