Annual Report 2019

154 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 2 重大會計政策概要 （續） 2.13 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或 資產按公平值計入其他 全面收益計量的資產按 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 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) 2.13 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 f o r amo r t i sed cos t o r f a i r va l ue through other comprehensive income 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 T h e G r o u p a s s e s s e s o n a f o r wa r d - looking basis the expected credit losses assoc i a t ed wi t h i t s deb t i ns t r umen t s 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 permitted by HKFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables.