Annual Report 2018

212 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） 集體基礎上預期信貸虧 損的計量（續） 下表呈列於二零一八年 十二月三十一日集體評 估應收款項的賬面總值 與減值損失撥備： 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 collective basis (continued) The following table presents the gross carrying amount and the provision f o r impa i rmen t l os s i n r espec t o f collectively assessed trade receivables as at 31 December 2018: As at 31 December 2018 於二零一八年十二月三十一日 Lifetime expected credit loss rate Gross carrying amount Lifetime expected credit loss Net carrying amount 全期 預計信貸 虧損率 賬面總值 全期 預計信貸 虧損 賬面淨值 HK$’000 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 港幣千元 Ageing category 賬齡組別 Up to 90 days (Note) 上至 90 日（附註） 0% 509,968 – 509,968 91 to 180 days 91 至 180 日 0.01% 161,457 (9) 161,448 Over 180 days 多於 180 日 0.10% 19,535 (20) 19,515 Net carrying amount 賬面淨值 690,960 (29) 690,931 Note: Expected credit loss is close to zero as trade receivables within this ageing category have no recent history of default. 附註：因為在這一賬齡組別的 應收款項沒有最近的違 約歷史，預計信貸虧損 接近於零。