Page 121 - Demo

(i) 信貸風險顯著增加
在評估信貸風險自初始確認後是否顯著增加 時，貴會及附屬公司對報告日金融工具違約風 險和初始確認日金融工具違約風險進行比較。 貴會及附屬公司在作出評估時，從定量和定性 兩個方面來考慮合理且可支援的資訊，包括無 須付出不必要的額外成本或努力即可獲得的歷 史經驗和前瞻性信息。
在評估信貸風險是否顯著增加時，特別考慮以 下資訊:
• 金融工具的外部(如果存在)或內部信貸評級 的實際或預期顯著惡化;
• 信貸風險外部市場指標顯著惡化，如:信 貸利差、債務人信貸違約互換價格顯著增 加等;
• 經營、財務或經濟狀況中存在或可能出現的 負面影響，預計將顯著削弱債務人履行債務 的能力;
• 債務人經營成果出現或預計將出現明顯 惡化;
• 債務人面臨的監管、經濟或技術環境存在或 可能出現明顯不良變化，顯著削弱債務人履 行債務的能力。
不論上述評價結果如何，貴會及附屬公司推測 自合同規定付款逾期30天初始確認起，信貸風 險已顯著增加，除非貴會及附屬公司擁有合理 有效的資訊，證明並非如此。
對用於確定信貸風險是否大幅增加的標準，貴 會及附屬公司會定期監控其有效性，並進行適 時修訂，以確保該標準能夠在金額逾期前，識 別出信貸風險顯著增加。
(i)
Significant increase in credit risk
In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort.
In particular, the following information is taken into account when assessing whether credit risk has increased significantly:
• an actual or expected significant deterioration in the financial instrument's external (if available) or internal credit rating;
• significant deterioration in external market indicators of credit risk, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor;
• existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor's ability to meet its debt obligations;
• an actual or expected significant deterioration in the operating results of the debtor;
• an actual or expected significant adverse change in the regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor's ability to meet its debt obligations.
Irrespective of the outcome of the above assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise.
The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due.
Financial Statements 財務報表 119