Annual Report 2019

159 ANNUAL REPORT 2019 3. FINANCIAL RISK MANAGEMENT (CONTINUED) 3.1 Financial risk factors (continued) (ii) Credit risk and impairment assessment (continued) The tables below detail the credit risk exposures of the Group’s financial assets and financial guarantee contracts which are subject to ECL assessment: External Internal credit credit 12m or 2019 2018 Note rating rating lifetime ECL Gross carrying amount Gross carrying amount HK$’million HK$’million HK$’million HK$’million Financial assets at amortised cost Trade debtors (Note (a)) 27 N/A A Lifetime ECL (not credit-impaired) 442 312 B Lifetime ECL (not credit-impaired) 397 515 C Lifetime ECL (not credit-impaired) 75 165 D Lifetime ECL (credit-impaired) 89 1,003 68 1,060 Amounts due from fellow subsidiaries (Note (b)) 27 N/A B 12m ECL 10 10 12 12 Amounts due from associates (Note (b)) 27 N/A B 12m ECL 134 134 136 136 Advance to an associate (Note (b)) 24 N/A B 12m ECL 11 11 11 11 Amounts due from joint ventures (Note (b)) 27 N/A B 12m ECL 2 2 19 19 Advance to a joint venture (Note (b)) 24 N/A B 12m ECL 905 905 895 895 Amount due from a related party (Note (b)) 27 N/A B 12m ECL — — 1,183 1,183 Dividend receivables (Note (b)) 27 N/A A 12m ECL 498 498 297 297 Other debtors (Note (b)) 27 N/A B 12m ECL 1,761 573 D Lifetime ECL (credit-impaired) 38 1,799 * 39 612 * Cash and bank balances (Note (b)) 28 A1 to Ba2 N/A 12m ECL 7,800 7,800 7,175 7,175 Other item Financial guarantee contracts (Note (c)) 42(e) N/A A 12m ECL 314 314 500 500 * The gross carrying amounts disclosed above include the relevant interest receivables which are also included in note 27.