Page 137 - Demo

信貸風險管理及減值評估
於2021年及2020年12月31日，貴會及附屬公司 面對因交易對手未能履行責任而蒙受財務損失之 最大信貸風險。該風險出現在貴會及附屬公司的 綜合財務狀況表所列之各項已確認金融資產之賬 面值。
貿易應收款 為了最大程度地減少信貸風險，本會管理層已經 委派一支團隊負責確定信貸限額、信貸審批和其 他監察程式，從而確保後續進一步採取行動追回 過期債務。此外，貴會及附屬公司運用預期損失 模型單獨對貿易結餘進行減值評估。在此方面， 會董們認為貴會及附屬公司之信貸風險已經大大 減少。
其他應收款
貴會及附屬公司認為其他應收款之信貸風險於初 始確認以來並無重大增長，並基於對相關對手之 違約風險的評估，採用12個月預期信貸損失方法 評估了預期信貸損失率。
應收關聯公司款項
應收關聯公司款項之信貸風險通過內部程式進行 管理。貴會及附屬公司積極監控各關聯方欠款， 並及時識別任何信貸風險，以此減少信貸損失風 險。此外，貴會及附屬公司密切關注關聯公司之 財務業績。
定期存款及貨幣資金 銀行結餘之信貸風險非常有限，因為交易對手乃 高信貸評級之銀行或金融機構。
Credit risk and impairment assessment
As at 31 December 2021 and 2020, the Group's maximum exposure to credit risk which will cause a financial loss to the Group due to failure to discharge an obligation by the counterparties is arising from the carrying amount of the respective recognised financial assets as stated in the consolidated statement of financial position.
Trade receivables
In order to minimise the credit risk, management of the Chamber has delegated a team responsible for determination of credit limits, credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. In addition, the Group performs impairment assessment under ECL model on trade balances individually. In this regard, the Committee Members of the Chamber consider that the Group's credit risk is significantly reduced.
Other receivables
The Group has considered that credit risk on other receivables has not increased significantly since initial recognition and has assessed the expected credit loss rate under 12m ECL method based on the Group's assessment in the risk of default of the respective counterparties.
Amounts due from related companies
The credit risk of amounts due from related companies are managed through an internal process. The Group actively monitors the outstanding amount owed by each related party and identifies any credit risks in a timely manner in order to reduce the risk of a credit related loss. Further, the Group closely monitors the financial performance of the related company.
Time deposits and bank balances and cash
The credit risk for bank balances is limited because the counterparties are banks or financial institutions with high credit ratings.
Financial Statements 財務報表 135