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Annual Report 2021 年報
(ii) 違約之定義
對於內部信貸風險管理，當內部或外部獲取的 資訊表明債務人不太可能全額償付包括貴會及 附屬公司在內的債權人時(不考慮貴會及附屬公 司持有的任何抵押物)，貴會及附屬公司將視為 發生違約事件。
除上述情況外，除非貴會及附屬公司有合理且 可支援之資料證明較遲的違約標準更為恰當， 否則貴會及附屬公司認為，當金融資產逾期90 天以上時，即發生違約。
(iii) 信貸減值之金融資產
如果發生一項或多項對於金融資產的預期未來 現金流量產生不利影響之違約事件時，則該金 融資產發生了信貸減值。信貸減值的證據包括 下列事項的可觀察資料:
(a) 發行方或債務人發生嚴重財務困難;
(b) 違反合同，如違約或逾期事件等;
(c) 債權人出於經濟或合同等方面因素的考 慮，對發生財務困難的債務人作出讓步 (而在其他情況下不會作此讓步);
(d) 債務人有可能破產或進行其他財務重組; 或
(e) 因財務困難導致金融資產無法在活躍市場 繼續交易。
(iv) 核銷政策
當有資訊表明交易對方處於嚴重的財務困境且 沒有現實之恢復希望時(例如:當交易對方已處 於清算程式或已進入破產程式時，或其貿易應 收款已逾期超一年未收回，以較早者為準)，則 貴會及附屬公司核銷該金融資產。考慮到法律 建議，在適當情況下，被核銷之金融資產仍可 能在貴會及附屬公司之追償程式下受到強制執 行。核銷構成終止確認，後續收回的款項於損 益中確認。
(ii)
Definition of default
For internal credit risk management, the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group).
Irrespective of the above, the Group considers that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate.
Credit-impaired financial assets
A financial asset is credit-impaired when one or more events of default that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events:
(a) significant financial difficulty of the issuer or the borrower;
(b) a breach of contract, such as a default or past due event;
(c) the lender(s) of the borrower, for economic or contractual reasons relating to the borrower's financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider;
(d) it is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; or
(e) the disappearance of an active market for that financial asset because of financial difficulties.
Write-off policy
The Group writes off a financial asset when there is information indicating that the counterparty is in severe financial difficulty and there is no realistic prospect of recovery, for example, when the counterparty has been placed under liquidation or has entered into bankruptcy proceedings, or in the case of trade receivables, when the amounts are over one year past due, whichever occurs sooner. Financial assets written off may still be subject to enforcement activities under the Group's recovery procedures, taking into account legal advice where appropriate. A write-off constitutes a derecognition event. Any subsequent recoveries are recognised in profit or loss.
(iii)
(iv)