貿易通 2021 年年報

205 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） 25 財務風險管理及公允價值 （續） (a) 信貸風險（續） 債務證券投資 債務證券投資一般為於認可證券交易 所掛牌買賣，並由信貸評級良好的公 司發行的流通證券 （附註 17 ） 。本集團 財務顧問會監察情況，如有任何變 動，將通知本集團。此外，投資委員 會每年檢討本集團風險。 於報告期末，本集團並無高度集中的 信貸風險。信貸風險的最高金額已於 綜合財務狀況表中按各項財務資產的 賬面值呈列。本集團並無提供任何其 他將會令致本集團承受信貸風險的擔 保。 本集團按相等於 12 個月預期信貸虧 損的金額計量債務證券的虧損撥備， 惟信貸風險自首次確認以來大幅增加 則除外，而在該情況下，虧損撥備乃 按相等於全期預期信貸虧損的金額計 量。 年內，有關債務證券的虧損撥備賬目 變動如下： 25 Financial risk management and fair values (Continued) (a) Credit risk (Continued) Investments in debt securities Investments in debt securities are normally in liquid securities quoted on a recognised stock exchange, issued by corporate with sound credit standing (Note 17) . The Group’s financial advisor monitors the situation and will notify the Group of any change. In addition, the Investment Committee undertakes annual reviews of the Group’s exposures. At the end of the reporting period, the Group does not have any significant concentration of credit risk. The maximum exposure to credit risk is represented by the carrying amount of each financial asset in the consolidated statement of financial position. The Group does not provide any other guarantees which would expose the Group to credit risk. The Group measures loss allowances for debt securities at an amount equal to 12-month ECLs unless there has been a significant increase in credit risk since initial recognition, in which case the loss allowance is measured at an amount equal to lifetime ECLs. Movement in the loss allowance account in respect of debt securities during the year is as follows: 2021 2020 二零二一年 二零二零年 12-month ECL Lifetime ECL Total 12-month ECL Lifetime ECL Total 12 個月預期 信貸虧損 全期預期 信貸虧損 總計 12 個月預期 信貸虧損 全期預期 信貸虧損 總計 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 Balance as at 1 January 於一月一日的結餘 2,140 1,189 3,329 1,900 1,528 3,428 Impairment losses recognised during the year 年內已確認減值虧損 – – – 2,039 – 2,039 Reversal of impairment loss during the year 年內減值虧損撥回 (693) (1,189) (1,882) (1,799) (339) (2,138) Balance as at 31 December 於十二月三十一日的結餘 1,447 – 1,447 2,140 1,189 3,329