Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 150 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） 下表詳細列出需要進行預期信貸 虧損評估的本集團財務資產的信 貸風險： 附註：就貿易應收款項而言，本集團已 應用香港財務報告準則第 9 號的簡 化方法計量全期預期信貸虧損的 虧損撥備。除出現信貸減值的應 收賬款外，本集團按集體基準釐 定該等項目的預期信貸虧損，按 逾期情況分類。 31. FINANCIAL INSTRUMENTS (Continued) (b) Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) The table below details the credit risk exposures of the Group’s financial assets, which are subject to ECL assessment: Notes Internal credit rating 12-month or lifetime ECL Gross carrying amount 附註 內部信貸評級 12 個月或 全期預期信貸虧損 賬面總額 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 Financial assets at amortised cost 以攤銷成本計量之財務資產 Trade receivables 17 Note Lifetime ECL – not credit-impaired (collective assessment) 101,633 189,365 貿易應收款項 附註 全期預期信貸虧損 －無信貸減值 （整體評計） Trade receivables 17 Loss Lifetime ECL – credit-impaired 1,076 3,108 貿易應收款項 虧損 全期預期信貸虧損 －信貸減值 Other receivables 17 Low risk 12m ECL 11,071 1,629 其他應收款項 低風險 12 個月預期信貸虧損 Deposits 18 Low risk 12m ECL 1,323 1,275 按金 低風險 12 個月預期信貸虧損 Bank balances 19 Low risk 12m ECL 246,666 291,556 銀行結餘 低風險 12 個月預期信貸虧損 Note: For trade receivables, the Group has applied the simplified approach in HKFRS 9 to measure the loss allowance at lifetime ECL. Except for debtors that are credit-impaired, the Group determines the ECL on these items on a collective basis, grouped by past due status.