Annual Report 2022

148 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.12 投資和其他金融資產 （續） (d) 減值 本集團按預期基準評估與按攤 銷成本列賬的債務工具相關的 預期信貸虧損。所採用的減值 方法取決於信貸風險是否顯著 增加。 就應收賬款而言，本集團採用 香港財務報告準則第 9 號所容 許的簡化方法，該方法規定預 期全期虧損將於初步確認應收 款項時確認，進一步資料見附 註 3.1(b)(ii) 。 2.13 金融工具抵銷 當本集團現有法定可強制執行權力 抵銷已確認金額，且有意按淨額基 準結算或同時變現資產及結算負債 時，有關財務資產與負債可互相抵 銷，並在綜合財務狀況表報告其淨 值。本集團亦訂有不符合抵銷準則 但於某些情況下仍可抵銷相關金額 之安排（如破產或終止合約）。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.12 Investments and other financial assets (continued) (d) Impairment The Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortised cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Group applies the simplified approach permitted by HKFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables, see Note 3.1(b)(ii) for further details. 2.13 Offsetting financial instruments Financial assets and liabilities are offset and the net amount reported in the consolidated statement of financial position where the Group currently has a legally enforceable right to offset the recognised amounts, and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously. The Group has also entered into arrangements that do not meet the criteria for offsetting but still allow for the related amounts to be set off in certain circumstances, such as bankruptcy or the termination of a contract.