Page 123 - Demo

(v) 預期信貸損失之計量及確認
預期信貸損失通過違約概率、違約損失率(即違 約損失的程度)及違約風險敞口函數進行計量。 違約概率和違約損失率基於歷史資料評估，並 根據前瞻性資訊調整。對預期信貸損失的估計 反映了無偏見的概率加權金額，該金額以發生 違約風險為權重予以確定。本集團在考慮應收 賬款的歷史信用損失經驗的情況下，通過準備 金矩陣使用實際權宜方法估計應收賬款的預期 信用損失，並根據前瞻性資訊進行了調整，而 無需花費過多的成本或精力。
一般而言，預期信貸損失乃貴會及附屬公司根 據合同應收的所有合約現金流量與貴會及附屬 公司預期收取的所有現金流量之間的差額，並 按初始確認時確定的實際利率貼現。
利息收入根據金融資產的帳面總額計算，但金 融資產發生信貸減值的情況除外，此時利息收 入根據金融資產的攤銷成本計算。
貴會及附屬公司通過調整所有金融工具之賬面 價值，確認其損益中的減值損益，但通過損失 備抵賬戶確認相應調整之貿易應收款除外。
金融資產終止確認
僅于獲取金融資產所產生的現金流量的合同權利到 期時，貴會及附屬公司才終止確認金融資產。
以攤銷成本計量的金融資產終止確認時，將資產的 帳面價值及已收和應收對價之和的差額計入當期 損益。
金融負債
分類為債務
貴會及附屬公司發行之金融負債，乃按合約安排具 體內容及金融負債之定義予以分類。
以攤銷成本計量的金融負債
金融負債(包括貿易及其他應付款及應付關聯公司款 項)於隨後利用實際利率法按攤銷成本計量。
(v)
Measurement and recognition of ECL
The measurement of ECL is a function of the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss given default is based on historical data adjusted by forward- looking information. Estimation of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risks of default occurring as the weights. The Group uses a practical expedient in estimating ECL on trade receivables using a provision matrix taking into consideration historical credit loss experience, adjusted for forward looking information that is available without undue cost or effort.
Generally, the ECL is the difference between all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive, discounted at the effective interest rate determined at initial recognition.
Interest income is calculated based on the gross carrying amount of the financial asset unless the financial asset is credit-impaired, in which case interest income is calculated based on amortised cost of the financial asset.
The Group recognises an impairment gain or loss in profit or loss for all financial instruments by adjusting their carrying amount, with the exception of trade receivables where the corresponding adjustment is recognised through a loss allowance account.
Derecognition of financial assets
The Group derecognises a financial asset only when the contractual rights to the cash flows from the asset expire.
On derecognition of a financial asset measured at amortised cost, the difference between the asset's carrying amount and the sum of the consideration received and receivable is recognised in profit or loss.
Financial liabilities
Classification as debt
Financial liabilities issued by a group entity are classified according to the substance of the contractual arrangements and the definitions of a financial liability.
Financial liabilities at amortised cost
Financial liabilities (including trade and other payables) are subsequently measured at amortised cost, using the effective interest method.
Financial Statements 財務報表 121