貿易通 2021 年年報

203 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） 25 財務風險管理及公允價值 （續） (a) 信貸風險（續） 應收賬款及合約資產（續） 本集團按等同於全期預期信貸虧損的 金額（用撥備矩陣計算）來計量應收賬 款及合約資產虧損撥備。因本集團的 過往信貸虧損經驗顯示不同客戶分部 的虧損形態有所差異，故按逾期狀態 計算的虧損撥備在本集團不同客戶群 間區分。 下表提供有關本集團所面臨的信貸風 險以及應收賬款及合約資產預期信貸 虧損的資料： 25 Financial risk management and fair values (Continued) (a) Credit risk (Continued) Trade receivables and contract assets (Continued) The Group measures loss allowances for trade receivables and contract assets at an amount equal to lifetime ECLs, which is calculated using a provision matrix. As the Group’s historical credit loss experience indicates different loss patterns for different customer segments, the loss allowance based on past due status is distinguished between the Group’s different customer bases. The following table provides information about the Group’s exposure to credit risk and ECLs for trade receivables and contract assets: 2021 二零二一年 Gross carrying amount Provision on individual basis ECL rates ECLs Total loss allowance 賬面總值 個別撥備 預期信貸 虧損率 預期信貸 虧損 虧損撥備 總額 HK$’000 HK$’000 % HK$’000 HK$’000 港幣千元 港幣千元 % 港幣千元 港幣千元 Current (not past due) 即期（未逾期） 28,945 (126) – – (126) Less than 1 month past due 逾期少於一個月 4,580 – – – – 1 to 3 months past due 逾期一至三個月 2,564 – – – – Over 3 months past due 逾期超過三個月 4,948 (305) 8.5% (396) (701) 41,037 (431) (396) (827) 2020 二零二零年 Gross carrying amount Provision on individual basis ECL rates ECLs Total loss allowance 賬面總值 個別撥備 預期信貸 虧損率 預期信貸 虧損 虧損撥備 總額 HK$’000 HK$’000 % HK$’000 HK$’000 港幣千元 港幣千元 % 港幣千元 港幣千元 Current (not past due) 即期（未逾期） 37,052 (395) – – (395) Less than 1 month past due 逾期少於一個月 6,698 – – – – 1 to 3 months past due 逾期一至三個月 1,773 – – – – Over 3 months past due 逾期超過三個月 21,140 (701) 4.2% (856) (1,557) 66,663 (1,096) (856) (1,952)