貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 127 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） 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。 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。 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。 貿易應收款項及合約資產的虧損撥 備一直按等同於整個有效期的預期 信貸虧損的金額計量。於報告日 期，該等財務資產的預期信貸虧損 乃根據本集團的過往信貸虧損經驗 使用撥備矩陣進行評估，根據債務 人的特定因素及對當前及預計一般 經濟狀況的評估進行調整。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (i) Credit losses from financial instruments and contract assets (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. 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. 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. Loss allowances for trade receivables and contract assets are always measured at an amount equal to lifetime ECLs. ECLs on these financial assets are estimated using a provision matrix based on the Group’s historical credit loss experience, adjusted for factors that are specific to the debtors and an assessment of both the current and forecast general economic conditions at the reporting date.