Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 147 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 31. 金融工具 （續） (b) 財務風險管理目標及政策 （續） 信貸風險及減值評估 （續） 客戶合約產生的貿易應收款 項 （續） 就貿易應收款項而言，本集團已 就香港財務報告準則第 9 號應用簡 化方式，計量全期的預期信貸虧 損的撥備。除於二零二一年十二 月三十一日總賬面值為 1,076,000 港元（二零二零年： 3,108,000 港元） 的款項已出現信貸減值的債務人 外，本集團參考債務人的過往違 約經驗及目前逾期情況，根據共 有的信貸風險特徵分組，使用集 體評估釐定於二零二一年十二月 三十一日總賬面值為 101,633,000 港元（二零二零年： 189,365,000 港 元）並未出現信貸減值的貿易應收 款項的預期信貸虧損。 作為本集團信貸風險管理的部分， 本集團使用債務人的過往逾期情 況，評估其客戶的減值，因為該 等客戶包括具有常見風險特徵的 大量客戶，該等特徵代表客戶根 據合約條款償還所有款項的能力。 估計虧損比率乃根據過往觀察到 違約比率相比債務人的預期期限 估計，以及就毋須付出不必要的 成本或費力而取得的前瞻性資料 作出調整。分組會由管理層定期 檢視，確保關於債務人的相關資 料已獲得更新。 於截至二零二一年十二月三十一 日止年度，本集團就貿易應收款 項確認預期信貸虧損模式下之減 值虧損撥回 1,817,000 港元（二零二 零年：並無減值撥備）。有關量化 披露之詳情載於本附註下文。 31. FINANCIAL INSTRUMENTS (Continued) (b) Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) Trade receivables arising from contracts with customers (Continued) For trade receivables, the Group has applied the simplified approach in HKFRS 9 to measure the loss allowance at lifetime ECL. Except for credit-impaired debtors with gross carrying amount of HK$1,076,000 as at 31st December, 2021 (2020: HK$3,108,000), the Group determines the ECL on the trade receivables that are not credit-impaired with gross carrying amount of HK$101,633,000 as at 31st December, 2021 (2020: HK$189,365,000) under collective assessment, grouped based on shared credit risk characteristics by reference to past default experience and current past due status of debtors. As part of the Group’s credit risk management, the Group uses debtors’ past due status to assess the impairment for its customers because these customers consist of a large number of customers with common risk characteristics that are representative of the customers’ abilities to pay all amounts due in accordance with the contractual terms. The estimated loss rates are estimated based on historical observed default rates over the expected life of the debtors and are adjusted for forward-looking information that is available without undue cost or effort. The grouping is regularly reviewed by management to ensure relevant information about specific debtors is updated. During the year ended 31st December, 2021, reversal of impairment loss under ECL model of HK$1,817,000 (2020: no impairment allowance) is recognised for trade receivables. Details of the quantitative disclosures are set out below in this note.