貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 130 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (k) 信貸虧損及資產減值（續） (i) 自金融工具及合約資產的信貸虧損 （續） (A) 自二零一八年一月一日適用的 政策（續） 計量預期信貸虧損 預期信貸虧損是一個信貸虧損 的概率加權估計。信貸虧損按 所有預期現金差額（即按合約應 付本集團現金流與本集團預期 可收取現金流之間的差額）的現 值計量。 倘折讓影響重大，固定利率財 務資產、應收賬款及其他應收 款項以及合約資產的預期現金 差額會以初步確認時釐定或與 之相若的實際利率折讓。 估計預期信貸虧損時所考慮的 最長期間為本集團所面臨信貸 風險的最長合約期間。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (i) Credit losses from financial instruments and contract assets (Continued) (A) Policy applicable from 1 January 2018 (Continued) Measurement of ECLs ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all expected cash shortfalls (i.e. the difference between the cash flows due to the Group in accordance with the contract and the cash flows that the Group expects to receive). The expected cash shortfalls of fixed-rate financial assets, trade and other receivables and contract assets are discounted using effective interest rate determined at initial recognition or an approximation thereof where the effect of discounting is material. The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk.