貿易通2019 年年報

Report of the Auditors (Continued) 核數師報告書 （續） 二零一九年年報 貿易通電子貿易有限公司 97 關鍵審計事項（續） Key audit matters (Continued) Loss allowance of debt securities measured at fair value through other comprehensive income (Continued) 透過其他全面收益按公允價值計量的債務證券虧損撥備 （續） Refer to note 18 to the consolidated financial statements and the accounting policies on pages 122 to 123. 請參閱綜合財務報表附註 18 及於第 122 頁至第 123 頁的會計 政策。 The Key Audit Matter How the matter was addressed in our audit 關鍵審計事項 我們的審計如何處理該事項 We identified the loss allowance of debt securities measured at FVOCI as a key audit matter because of the significance of these financial assets to the Group’s total assets and because the recognition of ECLs is inherently subjective and requires the exercise of significant management judgement. 我們已識別透過其他全面收益按公允價值計量的債務證券 虧損撥備為關鍵審計事項，因為該等財務資產對 貴集團 總資產的重要性及預期信貸虧損的確認存在固有的主觀性 和涉及管理層的重大判斷。 • evaluating the validity of management’s assessment on whether the credit risk of the debt securities has, or has not, increased significantly since initial recognition and whether the debt securities is credit-impaired by selecting samples based on specific risk criteria; and • assessing whether the disclosures in the consolidated financial statements on loss allowance of debt securities is appropriate with reference to the requirements of the prevailing accounting standards. • 根據特定風險準則選取樣本，審核管理層評估以下方面 的有效性：債務證券的信貸風險有否自初步確認後大幅 增加，以及債務證券是否信貸減值；及 • 參考現行會計準則，評估綜合財務報表有關債務證券虧 損撥備的披露事項是否合適。