貿易通 2021 年年報

153 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） 2 會計判斷及估計（續） 於債務證券的投資 就透過其他全面收益按公允價值計量的債務 證券的投資而言，本集團確認相等於 12 個月 預期信貸虧損的虧損撥備，惟債務證券的信 貸風險自初步確認並無大幅增加則除外，而 在該情況下，虧損撥備按相等於全期預期信 貸虧損的金額計量。誠如 附註 1(k)(i) 所述， 預期信貸虧損按各報告日期計量，反映債務 證券自初步確認的信貸風險變動。計量預期 信貸虧損時，本集團計及毋須不必要成本或 努力可得且合理可靠的資料。此包括過往事 件、現行狀況及未來經濟狀況預測的資料。 對債務證券的信貸風險評估需要分析特定發 行人的信用狀況，並涉及管理層的判斷。在 評估債務證券的信貸風險時，本集團強調發 行人的具體因素，如重大財務困難、逾期或 拖欠利息或本金。信用評級下降、流動性惡 化或公允價值下降而低於攤銷成本本身不被 視為虧損事件，而是與其他可用資料一起納 入信貸風險分析。特別注意在每個報告日期 有累計公允價值虧損的債務證券。 3 收益 本集團主要業務為提供處理若干政府貿易相 關文件的政府電子貿易服務（「 GETS 」）。附屬 公司的主要業務載於財務報表 附註 15 。 收益包括已為客戶提供服務及供應貨品的 價值。本集團全部的收益均於《香港財務報 告準則》第 15 號， 來自客戶合約的收益 範疇 內。年內，各主要收益項目的已確認金額於 附註 4 披露。 來自客戶的集中信貸風險詳情載於 附註 25(a) 。 2 Accounting judgements and estimates (Continued) Investments in debt securities For investment in debt securities measured at FVOCI, the Group recognises a loss allowance equal to 12-month ECLs unless there has been a significant increase in credit risk of the debt securities since initial recognition, in which case the loss allowance is measured at an amount equal to lifetime ECLs. As explained in Note 1(k)(i) , ECL is remeasured at each reporting date to reflect changes in the debt securities’ credit risk since initial recognition. In measuring ECL, 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. The evaluation of credit risk of a debt security requires analysis of the credit standing of a particular issuer and involves management judgement. When assessing credit risk of debt securities, the Group places emphasis on issuer specific factors, such as significant financial difficulty, default or delinquency on interest or principal payments. A credit rating downgrade, worsened liquidity or decline in fair value below the amortised cost is not by itself considered a loss event, but rather incorporated in the credit risk analysis along with other available information. Particular attention will be on those individual debt securities for which there was a cumulative fair value loss at each reporting date. 3 Revenue The principal business of the Group is the provision of Government Electronic Trading Services (“GETS”) for processing certain official trade-related documents. The principal activities of the subsidiaries are set out in Note 15 to the financial statements. Revenue represents the value of services provided and goods supplied to customers. All of the Group’s revenue is within the scope of HKFRS 15, Revenue from contracts with customers . The amount of each significant category of revenue recognised during the year is disclosed in Note 4 . Details of concentrations of credit risk arising from customers are set out in Note 25(a) .