貿易通 2021 年年報

181 二零二一年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註（續） 17 其他財務資產（續） (a) 該金額為以美元計值的企業債券。企 業實體所發行債務證券的信貸質素與 被本集團視為可接受的回報相當。 截至二零二一年十二月三十一日止年 度，本集團並無購入任何企業債券（二 零二零年：購入成本為港幣 21,786,000 元的企業債券），但曾出售企業債券， 代價為港幣 92,676,000 元（二零二零 年：港幣 229,618,000 元）。 於二零二一年十二月三十一日，總額 的 100% （二零二零年： 34% ）投資於非 投資級別或沒有評級的企業債券。於 二零二零年十二月三十一日，剩下 66% 投資於投資級別企業債券。於二 零二一年十二月三十一日持有的所有 企業債券均可於公開市場交易。 於二零二一年十二月三十一日，概無 債務證券按相等於全期預期信貸虧損 的金額計量。於二零二零年十二月三 十一日，由於其外圍市價自二零一九 年起出現不利變動，顯示其信貸風險 已經大幅增加，其中一項賬面總值為 港幣 4,054,000 元的非投資級別債務證 券的虧損撥備乃按相等於全期預期信 貸虧損的金額計量。截至二零二一年 十二月三十一日止年度，已出售該項 債務證券。於二零二一年十二月三十 一日，所有其他債務證券並無重大信 貸風險。虧損撥備根據 附註 1(k)(i) 所載 政策按相等於全期預期信貸虧損的金 額計量。 17 Other financial assets (Continued) (a) The amount represents USD-denominated corporate bonds. The debt securities are issued by corporate entities with credit quality commensurate with the return as considered acceptable to the Group. During the year ended 31 December 2021, the Group did not acquire any corporate bonds (2020: acquired corporate bonds at a cost of HK$21,786,000) but disposed of corporate bonds at a consideration of HK$92,676,000 (2020: HK$229,618,000). As at 31 December 2021, 100% (2020: 34%) of the total amount was invested in non-investment grade or non-rated corporate bonds. The remaining 66% was invested in investment grade corporate bonds as at 31 December 2020. All corporate bonds held as at 31 December 2021 were tradable in open market. As at 31 December 2021, there was no debt securities measured at an amount equal to lifetime ECL. As at 31 December 2020, the loss allowance of one of the non-investment grade debt securities, which has a gross carrying amount of HK$4,054,000, was measured at an amount equal to lifetime ECLs as there was an unfavourable change in its external market price since 2019 which indicated that its credit risk had been increased significantly. Such debt security was disposed of during the year ended 31 December 2021. All other debt securities did not have significant credit risk at 31 December 2021. Loss allowance is measured at an amount equal to lifetime ECLs in accordance with the policy set out in Note 1(k)(i) .