Annual Report 2019

178 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 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） 下表呈列於二零一八年 及 二 零 一 九 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： 集體基礎上預期信貸虧 損的計量 根據共用信用風險特徵 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。 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 expected credit loss in respect of individually assessed trade receivables as at 31 December 2018 and 2019: As at 31 December 於十二月三十一日 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Gross carrying amount 賬面總值 (21,315) 20,095 Lifetime expected credit loss 全期預計信貸虧損 21,315 (20,095) Net carrying amount 賬面淨值 – – Measurement of expected credit loss on collective basis Expec t ed c red i t l os ses a re t hen 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 aging 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 and f o rwa rd - l ook i ng i n f o rma t i on i nc l ud i ng mac roeconomi c f ac t o r s affecting the ability of the customers to settle the receivables.