Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 舜宇光學科技（集團）有限公司 2018 中期報告 69 2. 主要會計政策（續） 2.2 應用香港財務報告準則第 9 號金融工具的 會計政策影響及變動（續） 2.2.2 初次應用香港財務報告準則第 9 號之影響 概述（續） (c) 預期信貸虧損模式項下的減值（續） 於二零一七年十二月三十一日的所有金 融資產虧損撥備（包括貿易應收款項、 應收關連人士款項、銀行結餘及現金、 短期定期存款及已抵押銀行存款）與於二 零一八年一月一日的期初虧損撥備對賬 如下： 2. PRINCIPAL ACCOUNTING POLICIES (Continued) 2.2 Impacts and changes in accounting policies of app l i ca t i on on HKFRS 9 F i nanc i a l I ns t r umen t s (Continued) 2.2.2 Summary of effects arising from initial application of HKFRS 9 (Continued) (c) Impairment under ECL model (Continued) All loss allowances for financial assets (including trade receivables, amounts due from related parties, bank balances and cash, short term fixed deposits and pledged bank deposits) as at 31 December 2017 reconcile to the opening loss allowance as at 1 January 2018 is as follows: Trade and other receivables Amounts due from related parties Bank balances and cash Short term fixed deposits Pledged bank deposits 貿易及其他 應收款項 應收關連 人士款項 銀行結餘 及現金 短期 定期存款 已抵押 銀行存款 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 At 31 December 2017 – HKAS 39 於二零一七年十二月三十一日 －香港會計準則第 39 號 (96,850) – – – – Reclassification 重新分類 – – – – – Amounts remeasured through opening retained profits 通過期初保留盈利重新計量的金額 (1,966) – – – – At 1 January 2018 於二零一八年一月一日 (98,816) – – – –