貿易通 2021 年年報

138 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） 利息收入計算基準（續） 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 (Continued) 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.