Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 151 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） 下表顯示根據簡化方法已確認的 貿易應收款項的全期預期信貸虧 損： 31. FINANCIAL INSTRUMENTS (Continued) (b) Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) The following table shows the movement in lifetime ECL that has been recognised for trade receivables under the simplified approach: Lifetime ECL (credit-impaired) 全期預期信貸虧損 （出現信貸減值） HK$’000 千港元 At 1st January, 2020 and 31st December, 2020 於二零二零年一月一日及 二零二零年十二月三十一日 3,108 Impairment losses recognised 已確認減值虧損 92 Impairment losses reversed 撥回減值虧損 (1,909) Write-offs 撇銷 (302) Exchange adjustments 匯兌調整 87 At 31st December, 2021 於二零二一年十二月三十一日 1,076