貿易通 2021 年年報

135 二零二一年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註（續） 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） 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 – 全期預期信貸虧損：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全期預期 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 估計，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。 至於其他金融工具，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 按相等於全期預期信貸虧損的 金額計量。 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) 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. 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.