貿易通 2021 年年報

137 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） 信貸風險大幅增加（續） 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。 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。 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) 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. 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.