Annual Report 2019

179 年報 ANNUAL REPORT 2019 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 ） 集體基礎上預期信貸虧 損的計量（續） 於 二 零 一 九 年 十 二 月 三十一日，有關該等集 體評估應收款項的減值 損失撥備為港幣 59,000 元 ( 二 零 一 八 年：港 幣 29,000 元），基於加權 平 均 預 期 信 貸 虧 損 率 高 達 0 . 1 5% 適 用 於 不 同分組（於二零一八年 十二月三十一日：高達 0.10%) ，對本集團的綜 合財務報表並無重大影 響。 應收款項減值損失於綜 合損益表呈列為「金融資 產減值損失淨額」。當應 收款項無法收回時，將從 應收款項的備抵賬戶中 沖銷。之前已註銷的金額 的後續回收將記入同一 行項目。 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) As at 31 December 2019, the provision of impairment losses in respect of these collectively assessed receivables was HK$59,000 (2018: HK$29,000) based on weighted average expected credit loss rates up to 0.15% applied on different groupings (31 December 2018: up to 0.10%), which does not have a material impact to the consolidated financial statements of the Group. Impairment losses on receivables are presented as “net impairment losses on financial assets” in the consolidated statement of profit or loss. When a receivable is uncollectible, it is written off against the allowance account for receivables. Subsequent recoveries of amounts previously written off are credited against the same line item.