貿易通 2021 年年報

136 Tradelink Electronic Commerce Limited Annual Report 2021 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） 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 9 0 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；及 – 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； 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。 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 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; and – 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. 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.