貿易通2018年中報

41 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（續） 信貸風險顯著增加（續） 就信貸風險有否顯著增加所作評估 按個別基準或集體基準進行，視乎 金融工具的性質而定。當評估以集 體基準進行時，金融工具按共同信 貸風險特徵（例如逾期狀況及信貸風 險評級）歸類。 預期信貸虧損於各報告日期重新計 量，以反映金融工具信貸風險自初 步確認以來的變動。預期信貸虧損 金額的任何變動均於損益確認為減 值盈虧。本集團確認所有金融工具 的減值盈虧，並透過虧損撥備賬相 應調整其賬面值，惟透過其他全面 收益按公允價值計量的債務證券投 資除外，其虧損撥備於其他全面收 益確認，並於公允價值儲備累計。 出現信貸減值的財務資產的利 息收入計算基準 利息收入按財務資產的賬面總值計 算，除非財務資產出現信貸減值， 在此情況下，利息收入按財務資產 的攤銷成本（即賬面總值減虧損撥 備）計算。 於各報告日期，本集團評估財務資 產有否出現信貸減值。當發生一項 或多項對財務資產估計未來現金流 產生不利影響的事件時，財務資產 即被視為出現信貸減值。 財務資產出現信貸減值的證據包括 以下可觀察事件： — 債務人面對重大財務困難； — 違反合約，如拖欠或逾期償 還利息或本金； — 技術、市場、經濟或法律環 境的重大變動對債務人構成 不利影響；或 — 發行人陷入財困導致證券失 去活躍市場。 2 Changes in accounting policies (Continued) (b) HKFRS 9, Financial instruments (Continued) (ii) Credit losses (Continued) Significant increases in credit risk (Continued) Depending on the nature of the financial instruments, the assessment of a significant increase in credit risk is performed on either an individual basis or a collective basis. When the assessment is performed on a collective basis, the financial instruments are grouped based on shared credit risk characteristics, such as past due status and credit risk ratings. ECLs are remeasured at each reporting date to reflect changes in the financial instrument’s credit risk since initial recognition. Any change in the ECL amount is recognised as an impairment gain or loss in profit or loss. The Group recognises an impairment gain or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account, except for investments in debt securities that are measured at FVOCI, for which the loss allowance is recognised in other comprehensive income and accumulated in the fair value reserve. Basis of calculation of interest income on credit- impaired financial assets Interest income is calculated based on the gross carrying amount of the financial asset unless the financial asset is credit-impaired, in which case interest income is calculated based on the amortised cost (i.e. the gross carrying amount less loss allowance) of the financial asset. At each reporting date, the Group assesses whether a financial asset is credit-impaired. A financial asset is credit- impaired when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence that a financial asset is credit-impaired includes the following observable events: — significant financial difficulties of the debtor; — a breach of contract, such as a default or delinquency in interest or principal payments; — significant changes in the technological, market, economic or legal environment that have an adverse effect on the debtor; or — the disappearance of an active market for a security because of financial difficulties of the issuer.