Annual Report 2018

209 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 3 財務風險管理 （續） 3.1 財務風險因素 （續） (b) 信貸風險 （續） (ii) 金融資產減值 本集團存貨銷售應收賬 款及應收票據須遵守預 期信貸虧損模式。而按 攤銷成本計算的現金及 現金等價物及其他金融 資產亦須遵守香港財務 報告準則第 9 號的減值要 求，已確認的減值損失 並不重大。 應收賬款及應收票據 本集團採用香港財務報 告準則第 9 號簡化法計 量預期信貸虧損，並就 所有應收款項及應收票 據使用終身預期虧損撥 備。本集團以個人及集 體基準衡量預期信貸虧 損。 個人預期信貸虧損的計 量 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 。 於 二 零 一 八 年 十 二 月 三十一日，有關該等個 別評估應收款項的減值 損 失 撥 備 結 餘 為 港 幣 20,095,000 元（二零一七 年 ： 港 幣 19,742,000 元）。 3 Financial risk management (continued) 3.1 Financial risk factors (continued) (b) Credit risk (continued) (ii) Impairment of financial assets Trade receivables and bills receivable for sales of goods of the Group and f rom t he prov i s i on o f se r v i ces a r e subject to the expected credit loss model. While cash and cash equivalents and other financial assets at amortised cost are also subject to the impairment requirements of HKFRS 9, the identified impairment loss was immaterial. Trade receivables and bills receivable T h e G r o u p a pp l i e s t h e HKFRS 9 s imp l i f i ed app r oach t o measu r i ng expected credit losses which uses a lifetime expected loss allowance for all trade receivables and bills receivable. The Group measures the expected credit losses on a combination of both individual and collective basis. Measurement of expected credit loss on individual basis The receivables relating to customers with known financial difficulties or those not responding to collection activities are assessed individually for provision for impairment loss. As at 31 December 2018, the provision of impairment losses in respect of these individually assessed receivables was HK$20,095,000 (2017: HK$19,742,000).