Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 148 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） 銀行結餘 由於交易對方為獲國際信貸評級 機構評級為信譽良好的銀行，故 銀行結餘的信貸風險有限。本集 團參考有關外部信貸評級機構發 佈的相應信貸評級等級的違約概 率及違約損失的資料，評估了銀 行結餘的 12 個月預期信貸虧損。 其他應收款項及按金 就其他應收款項及按金而言，本 公司董事根據過往償付記錄、過 往經驗以及合理且具理據支持的 前瞻性定量及定性資料，對其他 應收款項及按金的可收回性進行 定期個別評估。本公司董事認為 自初始確認以來該等款項的信貸 風險並無顯著增加且本集團根據 12 個月預期信貸虧損撥備減值。 截至二零二一年十二月三十一日 止年度，本集團評估於二零二一 年十二月三十一日總賬面值為 12,394,000 港元（二零二零年： 2,904,000 港元）的其他應收款項 及按金的預期信貸虧損並不重大， 因此並無確認虧損撥備。 31. FINANCIAL INSTRUMENTS (Continued) (b) Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) Bank balances Credit risk on bank balances is limited because the counterparties are reputable banks with high credit ratings assigned by international credit agencies. The Group assessed 12m ECL for bank balances by reference to information relating to probability of default and loss given default of the respective credit rating grades published by external credit rating agencies. Other receivables and deposits For other receivables and deposits, the directors of the Company make periodic individual assessment on the recoverability of other receivables and deposits based on historical settlement records, past experience, and also quantitative and qualitative information that is reasonable and supportive forward-looking information. The directors of the Company believe that there are no significant increase in credit risk of these amounts since initial recognition and the Group provided impairment based on 12m ECL. For the year ended 31st December, 2021, the Group assessed the ECL for other receivables and deposits with gross carrying amount of HK$12,394,000 as at 31st December, 2021 (2020: HK$2,904,000) was insignificant and thus no loss allowance was recognised.