貿易通2018年中報

39 貿易通電子貿易有限公司  二零一八年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 2 會計政策變動（續） (b) 《香港財務報告準則》第 9 號， 金融 工具 （續） (ii) 信貸虧損 《香港財務報告準則》第 9 號以「預期 信貸虧損」（「 ECL 」）模式取代《香港 會計準則》第 39 號的「已產生虧損」模 式。預期信貸虧損模式要求持續計 量與財務資產相關的信貸風險，因 而較《香港會計準則》第 39 號的「已產 生虧損」會計模式更早確認預期信貸 虧損。 本集團將新預期信貸虧損模式應用 於以下項目： — 按攤銷成本計量的財務資產 （包括現金及現金等值以及應 收賬款及其他應收款項）； — 《香港財務報告準則》第 15 號 界 定 的 合 約 資 產 （見 附 註 2(c) ） ；及 — 透過其他全面收益按公允價 值計量的債務證券。 計量預期信貸虧損 預期信貸虧損為按概率加權估計的 信貸虧損。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。在計量預期信貸虧損 時，本集團會考慮在毋需付出過多 成本或努力下即可獲得的合理可靠 的資料，當中包括有關過去事件、 當前狀況及未來經濟狀況預測的資 料。 2 Changes in accounting policies (Continued) (b) HKFRS 9, Financial instruments (Continued) (ii) Credit losses HKFRS 9 replaces the “incurred loss” model in HKAS 39 with the “expected credit loss” (“ECL”) model. The ECL model requires an ongoing measurement of credit risk associated with a financial asset and therefore recognises ECLs earlier than under the “incurred loss” accounting model in HKAS 39. The Group applies the new ECL model to the following items: — financial assets measured at amortised cost (including cash and cash equivalents and trade and other receivables); — contract assets as defined in HKFRS 15 (see Note 2(c)) ; and — debt securities measured at FVOCI. 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 the 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. In measuring ECLs, the Group takes into account reasonable and supportable information that is available without undue cost or effort. This includes information about past events, current conditions and forecasts of future economic conditions.