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 129 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） 信貸風險大幅增加（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。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (i) Credit losses from financial instruments and contract assets (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.