貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 128 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（續） 至於所有金融工具，本集團確認相 等於 12 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。 信貸風險大幅增加 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； — 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；及 — 特定金融工具或具有相同預期 年期的類似金融工具的信貸風 險外圍市場指標出現重大變動。 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 (Continued) For all other 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; — 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; and — significant changes in external market indicators of credit risk for a particular financial instrument or similar financial instruments with the same expected life.