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 130 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） 利息收入計算基準 根據 附註 1(d)(v) 確認的利息收入按 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； — 借款人可能將會破產或進行其 他財務重組； — 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。 撇銷政策 若日後回收不可實現時，財務資產 或合約資產的賬面總值將撇銷（部 分或全部）。該情況通常出現在本集 團釐定債務人並無資產或收入來源 可產生足夠現金流以償還撇銷金額。 過往撇銷資產的後續收回於收回期 間在損益確認為減值撥回。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (i) Credit losses from financial instruments and contract assets (Continued) Basis of calculation of interest income Interest income recognised in accordance with Note 1(d)(v) 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; — it becoming probable that the borrower will enter into bankruptcy or other financial reorganisation; — 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. Write-off policy The gross carrying amount of a financial asset or contract asset is written off (either partially or in full) to the extent that there is no realistic prospect of recovery. This is generally the case when the Group determines that the debtor does not have assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off. Subsequent recoveries of an asset that was previously written off are recognised as a reversal of impairment in profit or loss in the period in which the recovery occurs.