Page 139 - Demo

根據預期信貸損失評估，下表列明瞭貴會及附屬 The table below details the credit risk exposures of the Group's
公司金融資產之信貸風險敞口:
附註 外部信貸評級
External Notes credit rating
financial assets which are subject to ECL assessment:
2021
賬面原值
Gross carrying amount
千港元
HK$'000
3,561 972
3,637
22,885 22,928
216
內部信貸評級
Internal credit rating
12個月或存續期預 2020 期信貸損失 賬面原值
Gross
carrying 12m or lifetime ECL amount
以攤銷成本計量之 千港元
金融資產
Financial assets at amortised cost
其他應收款
Other receivables
應收關聯公司款項
Amounts due from related companies
定期存款
Time deposits
銀行結餘
Bank balances
其他科目
Other item
貿易應收款 – 營運 租賃
Trade receivables - operating leases
11 12
13 13
11
不適用 (註 2) N/A(note 2)
不適用 (註 2) N/A(note 2)
Aa3
Baa1 至 Aa3
不適用
N/A
低風險
Low risk
低風險
Low risk
損失
Loss
不適用
N/A
不適用
N/A
低風險(註 1) Low risk(note 1)
12個月預期信貸損失 12m ECL
12個月預期信貸損失 12m ECL
存續期預期信貸損失 (信貸減值)
Lifetime ECL (credit-impaired)
12個月預期信貸損失 12m ECL
12個月預期信貸損失 12m ECL
存續期預期信貸損失
Lifetime ECL
HK$'000
3,296 269
3,012
22,648 18,487
543
註:
1. 對於貿易應收款，貴會及附屬公司通過應用香
港財務報告準則第9號之簡要方法對存續期預 期信貸損失之損失撥備進行計量。貴會及附屬 公司對貿易應收款之預期信貸損失單獨進行 評估。
2. 貴會及附屬公司自初始確認以來採用其他債務 人及關聯公司之財務資訊評估信貸風險是否顯 著增長，以管理內部信貸風險。
notes:
1. For trade receivables, the Group has applied the simplified approach in HKFRS 9 to measure the loss allowance at lifetime ECL. The trade receivables are assessed for ECL on an individual basis.
2. For the purposes of internal credit risk management, the Group uses the financial information of the other debtors and related companies to assess whether credit risk has increased significantly since initial recognition.
Financial Statements 財務報表 137