Annual Report 2019

181 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） 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。 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) 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 2018 於二零一八年 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% 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 aging category have no recent history of default.