Annual Report 2019

180 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 ） 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 及 二 零 一 九 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 for impairment loss in respect of collectively assessed trade receivables as at 31 December 2018 and 2019: 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 港幣千元 港幣千元 港幣千元 As at 31 December 2019 於二零一九年 十二月三十一日 Aging category 賬齡組別 Up to 90 days (Note) 上至 90 日（附註） 0% 407,713 – 407,713 91 to 180 days 91 至 180 日 0.02% 156,246 (35) 156,211 Over 180 days 多於 180 日 0.15% 15,543 (24) 15,519 Net carrying amount 賬面淨值 579,502 (59) 579,443