貿易通2018年中報

40 Tradelink Electronic Commerce Limited  Interim Report 2018 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（續） 計量預期信貸虧損（續） 預期信貸虧損按下列其中一種基準 計量： — 12 個月的預期信貸虧損：因 報告日期後 12 個月內發生的 可能違約事件導致的預期虧 損；及 — 整個存續期的預期信貸虧 損：因預期信貸虧損模式適 用的項目於預期存續期內所 有可能發生的違約事件導致 的預期虧損。 至於所有金融工具，本集團確認相 等於十二個月預期信貸虧損的虧損 撥備，除非金融工具的信貸風險自 初步確認以來顯著增加，在此情況 下，虧損撥備按相等於整個存續期 預期信貸虧損的金額計量。 信貸風險顯著增加 為評估金融工具的信貸風險自初步 確認以來有否顯著增加，本集團將 報告日期評估的金融工具違約風險 與初步確認日期所作評估進行比 較。進行是項重新評估時，本集團 認為財務資產逾期 90 日將導致違約 事件。本集團考慮合理可靠的定量 及定性資料，包括毋須付出過多成 本或努力即可獲得的過往經驗及前 瞻性資料。 評估信貸風險自初步確認以來有否 顯著增加時，尤其考慮以下資料： — 未能在合約到期日支付本金 或利息； — 金融工具的外部或內部信貸 評級（如有）實際或預期顯著 惡化； — 債務人的經營業績實際或預 期顯著惡化；及 — 技術、市場、經濟或法律環 境的現有或預測變化對債務 人向本集團履行責任的能力 構成重大不利影響。 2 Changes in accounting policies (Continued) (b) HKFRS 9, Financial instruments (Continued) (ii) Credit losses (Continued) Measurement of ECLs (Continued) ECLs are measured on either of the following bases: — 12-month ECLs: these are losses that are expected to result from possible default events within the 12 months after the reporting date; and — lifetime ECLs: these are losses that are expected to result from all possible default events over the expected lives of the items to which the ECL model applies. For all financial instruments, the Group recognises a loss allowance equal to 12-month ECLs unless there has been a significant increase in credit risk of the financial instrument since initial recognition, in which case the loss allowance is measured at an amount equal to lifetime ECLs. Significant increases in credit risk In assessing whether the credit risk of a financial instrument has increased significantly since initial recognition, the Group compares the risk of default occurring on the financial instrument assessed at the reporting date with that assessed at the date of initial recognition. In making this reassessment, the Group considers that a default event occurs when the financial asset is 90 days past due. The Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. In particular, the following information is taken into account when assessing whether credit risk has increased significantly since initial recognition: — failure to make payments of principal or interest on their contractually due dates; — an actual or expected significant deterioration in a financial instrument’s external or internal credit rating (if available); — an actual or expected significant deterioration in the operating results of the debtor; and — existing or forecast changes in the technological, market, economic or legal environment that have a significant adverse effect on the debtor’s ability to meet its obligation to the Group.