Page 138 - Demo

貴會及附屬公司內部信貸風險評級評估包括以下 類別:
The Group's internal credit risk grading assessment comprises the following categories:
內部信貸風險評級
Internal credit rating
低風險
Low risk
待觀察
Watch list
可疑
Doubtful
損失
Loss
描述
Description
交易對手違約風險低，且無已逾期 款項。
The counterparty has a low risk of default and does not have any past- due amounts
債務人常在到期日後還款，但常在
到期日之後結算。
Debtor frequently repays after due dates but usually settle after due date
自通過內部開發或外部資源的資訊
進行初步確認以來，信貸風險顯著
增加。
There have been significant increase in credit risk since initial recognition through information developed internally or external resources
有證據表明資產已發生信貸減值。
There is evidence indicating the asset is credit-impaired
貿易應收款
Trade receivables
存續期預期信貸損失 - 未發生信貸減值
Lifetime ECL -
not credit-impaired
存續期預期信貸損失 - 未發生信貸減值 Lifetime ECL -
not credit-impaired
存續期預期信貸損失 - 未發生信貸減值
Lifetime ECL -
not credit-impaired
存續期預期信貸損失 -
發生信貸減值
Lifetime ECL - credit-impaired
其他金融資產/其他科目
Other financial assets/other items
12個月預期信貸損失 12m ECL
12個月預期信貸損失 12m ECL
存續期預期信貸損失 - 未發生信貸減值
Lifetime ECL -
not credit-impaired
存續期預期信貸損失 -
發生信貸減值
Lifetime ECL - credit-impaired
136
Annual Report 2021 年報
評估預計損失率之依據乃債務人預計存續期間過 往可觀察之違約率，並按不需付出不必要代價和 努力即獲得之前瞻性資料進行調整，包括但不限 於行業預期增長率。
The estimated loss rates are estimated based on historical observed default rates over the expected lives of the debtors and are adjusted for forward-looking information, including but not limited to expected growth rate of the industry, that available without undue cost or effort.