Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 178 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 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） 按金和其他應收款、已 抵押的銀行存款和銀行 結存 對 於 按 金 和 其 他 應 收 款，管理層就按金和其 他應收款按歷史回收記 錄、過去經驗以及前瞻性 因素進行定期個人性評 估。這些的交易對手是沒 有違約的最近歷史。預期 信用損失接近零。 對於已抵押的銀行存款 和銀行結存，那些財務機 構和信譽良好的銀行是 沒有違約的最近歷史。這 預期信用損失接近零。 3 FINANCIAL RISK MANAGEMENT (continued) 3.1 Financial risk factors (continued) (b) Credit risk (continued) (ii) Impairment of financial assets (continued) Deposits and other receivables, pledged bank deposits and bank balances For deposits and other receivables, management makes periodic individual assessments on the recoverability of deposits and other receivables based on historical settlement records, past experience as well as forward looking factors. There has no recent history of de f au l t i n re l a t i on t o t hese counterparties. The expected credit loss is close to zero. For pledged bank deposits and bank balances, there has no recent history of default in relation to those financial institutions and reputable banks. The expected credit loss is close to zero.