貿易通 2021 年年報

141 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） (iii) 中期財務報告及減值 根據香港聯合交易所有限公司 證券上市規則，本集團須按照 《香港會計準則》第 34 號， 中 期財務報告 的規定就有關財政 年度首六個月編製中期財務報 告。於中期期末，本集團採用 其於財政年度結束時將會採用 的同一減值測試、確認及撥回 標準（見 附註 1(k)(i) ）。 於中期期間就商譽確認的減值 虧損不會於其後的期間撥回。 假設有關中期期間的減值評估 於財政年度結束時進行，即使 沒有確認虧損，或虧損屬輕 微，均採用以上相同處理方 法。 (l) 合約資產及合約負債 於無條件有權根據合約載列的付款條 款收取代價前，本集團會確認收益（見 附註 1(d) ），則合約資產會獲確認。合 約資產會根據 附註 1(k) 載列的政策評 估預期信貸虧損，並於代價權利成為 無條件後重新分類為應收款項（見 附註 1(m) ）。 合約負債於本集團確認相關收益前， 客戶支付代價時確認（見 附註 1(d) ）。倘 本集團在確認相關收益前有無條件權 利收取代價，則亦確認合約負債。於 此情況下，相應應收款項亦將獲確認 （見 附註 1(m) ）。 對於與客戶簽訂一份單一合約，應以 合約資產淨額或合約負債淨額呈列。 對於與客戶簽訂的多份合約，不相關 合約的合約資產與合約負債不能以淨 額基準呈列。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (iii) Interim financial reporting and impairment Under the Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited, the Group is required to prepare an interim financial report in compliance with HKAS 34, Interim financial reporting , in respect of the first six months of the financial year. At the end of the interim period, the Group applies the same impairment testing, recognition, and reversal criteria as it would at the end of the financial year (see N ote 1(k)(i) ). Impairment losses recognised in an interim period in respect of goodwill are not reversed in a subsequent period. This is the case even if no loss, or a smaller loss, would have been recognised had the impairment been assessed only at the end of the financial year to which the interim period relates. (l) Contract assets and contract liabilities A contract asset is recognised when the Group recognises revenue (see Note 1(d) ) before being unconditionally entitled to the consideration under the payment terms set out in the contract. Contract assets are assessed for ECL in accordance with the policy set out in Note 1(k) and are reclassified to receivables when the right to the consideration has become unconditional (see Note 1(m) ). A contract liability is recognised when the customer pays consideration before the Group recognises the related revenue (see Note 1(d) ). A contract liability would also be recognised if the Group has an unconditional right to receive consideration before the Group recognises the related revenue. In such cases, a corresponding receivable would also be recognised (see Note 1(m) ). For a single contract with the customer, either a net contract asset or a net contract liability is presented. For multiple contracts, contract assets and contract liabilities of unrelated contracts are not presented on a net basis.