Annual Report 2018

210 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 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（續） 個人預期信貸虧損的計 量（續） 下表呈列於二零一七年 及 二 零 一 八 年 十 二 月 三十一日個別評估應收 款項的賬面總值及全期 預計虧損： 3 Financial risk management (continued) 3.1 Financial risk factors (continued) (b) Credit risk (continued) (ii) Impairment of financial assets (continued) Measurement of expected credit loss on individual basis (continued) The following table presents the gross ca r r y i ng amoun t and t he l i f e t ime expec t ed c r ed i t l oss i n r espec t o f individually assessed trade receivables as at 31 December 2017 and 2018: As at 31 December 於十二月三十一日 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Gross carrying amount 賬面總值 20,095 19,742 Lifetime expected credit loss 全期預計信貸虧損 (20,095) (19,742) Net carrying amount 賬面淨值 – – Measurement of expected credit loss on collective basis E x p e c t e d c r e d i t l o s s e s a r e t h e n estimated by grouping the receivables b a s e d o n s h a r e d c r e d i t r i s k characteristics and ageing profile and collectively assessed for likelihood of recovery. The expected credit loss rates are determined based on historical credit losses experienced over the past 3 years and adjusted to reflect current a n d f o r wa r d - l o o k i n g i n f o rma t i o n i nc l ud i ng mac r oeconomi c f ac t o r s affecting the ability of the customers to settle the receivables. 集體基礎上預期信貸虧 損的計量 根據共享信用風險特徵 和賬齡記錄對應收賬款 進行分組，統一評估收 回的可能性，然後估計 預期信貸虧損。 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。