Annual Report 2021

109 年報 2021 ANNUAL REPORT INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 Key Audit Matter How our audit addressed the Key Audit Matter 關鍵審計事項 我們的審計如何處理關鍵審計事項 Management applied judgement in assessing the expected credit losses. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and aging profile. Management considered that full provision would be made for balances with known financial difficulties or those not responding to collection activities, while the expected credit loss rates of the remaining balances are determined based on historical credit losses experienced over the past 3 years and adjusted to reflect current and forward-looking information including macroeconomic factors affecting the ability of the customers to settle the receivables. 管理層運用判斷評估預期信貸虧損。為了衡量預期的信用 損失，已根據共同的信用風險特徵和賬齡概況對應收賬款 進行了分組。管理層認為，將為已知財務困難的餘額或不 響應收款活動的餘額全額計提準備金，而其餘餘額的預期 信用損失率則根據過去三年的歷史信用損失來確定，並進 行調整以反映當前及前瞻性信息包括影響客戶償付應收賬 款能力的宏觀經濟因素。 We focused on this area due to the magnitude of the trade receivables and the estimation and judgement involved in determining the expected credit losses for the trade receivables subject to high degree of estimation uncertainty. 我們關注該範疇是鑒於應收賬款的重大數額，以及在確定 具有高度估計不確定性的應收賬款預期信貸虧損準備時涉 及估計和判斷。 For trade receivables with known financial difficulties or those not responding to collection activities, we challenged and assessed the appropriateness of management’s assessment based on supporting documents such as correspondence with the customers, customers’ responses to collection activities and relevant public search results relating to the financial circumstances of these customers. 對於已知財務困難的貿易應收款或對託收活動不回應 的應收賬款，我們根據與客戶的往來函證，客戶對應 收款項收集的反饋以及與客戶財務狀況相關的公共搜 索結果等支援性文件，挑戰和評估了管理層評估的適 當性。 For the remaining trade receivables, we challenged and assessed the appropriateness of management’s assessment including the credit risk characteristics based on the customers’ historical settlement pattern over the past 3 years and performed market research regarding the relevant current and f o rwa r d - l ook i ng i n f o rma t i on i nc l ud i ng macroeconomic factors affecting the ability of the customers to settle the receivables. 對於餘下的應收賬款，我們挑戰和評估了管理層評估 的適當性，包括基於客戶過往三年償付模式的信貸風 險特徵，並進行了現時及前瞻性資料的市場研究，包 括有關影響客戶償付應收款項能力的宏觀經濟因素。 We also tested the calculation of the provision for impairment losses. 我們亦測試了減值撥備的計算。 Based on the procedures performed, we considered that the judgement and estimates adopted by management in determining the expected credit losses of the trade receivables were supportable by the evidence obtained and procedures performed. 根據所執行的程序，我們認為管理層就應收款項預期 信貸虧損的估計和判斷得到所獲得的證據和執行的程 序的支持。