Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 149 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） 本集團的內部信貸風險評估級別 包括以下類別： 31. FINANCIAL INSTRUMENTS (Continued) (b) Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) The Group’s internal credit risk grading assessment comprises the following categories: Internal credit rating Description Trade receivables Other financial assets 內部信貸評級 詳述 貿易應收款項 其他財務資產 Low risk The counterparty has a low risk of default and does not have any past-due amounts Lifetime ECL - not credit-impaired 12m ECL 低風險 交易對手違約風險低，亦無任何逾期款項 全期預期信貸虧損 －無信貸減值 12 個月預期信貸虧損 Watch list Debtor frequently repays after due dates but usually settle after due date Lifetime ECL - not credit-impaired 12m ECL 觀察名單 債務人頻密於到期日後才結清，並通常於到期日後結清 全期預期信貸虧損 －無信貸減值 12 個月預期信貸虧損 Doubtful There have been significant increases in credit risk since initial recognition through information developed internally Lifetime ECL - not credit-impaired Lifetime ECL - not credit-impaired 可疑 透過內部產生之資料，信貸風險自初始確認以來明顯增加 全期預期信貸虧損 －無信貸減值 全期預期信貸虧損 －無信貸減值 Loss There is evidence indicating the asset is credit-impaired Lifetime ECL - credit-impaired Lifetime ECL - credit-impaired 虧損 有證據顯示該資產已出現信貸減值 全期預期信貸虧損 －出現信貸減值 全期預期信貸虧損 －出現信貸減值 Write-off There is evidence indicating that the debtor is in severe financial difficulty and the Group has no realistic prospect of recovery Amount is written off Amount is written off 撇銷 有證據顯示借務人有嚴重財政困難，本集團無收回款項 之務實期望 款項予以撇銷 款項予以撇銷