Annual Report 2022

173 年報 2022 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 3 財務風險管理 （續） 3.1 財務風險因素 （續） (b) 信貸風險（續） (ii) 金融資產減值（續） 應收賬款及應收票據 （續） 為 了 衡 量 預 期 信 用 損 失，已根據共同的信貸風 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 務困難的餘額或不回應 收款活動的餘額作全額 計提準備金，而剩餘餘額 的預期信用損失率是根 據過去三年中發生的歷 史信用損失確定的，並進 行了調整以反映當前及 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。 應收款項減值損失於綜 合全面收益表呈列為「金 融資產減值損失淨額」。 當 應 收 款 項 無 法 收 回 時，將從應收款項的備抵 賬戶中沖銷。之前已註銷 的金額的後續回收將記 入同一行項目。 3 FINANCIAL RISK MANAGEMENT (continued) 3.1 Financial risk factors (continued) (b) Credit risk (continued) (ii) Impairment of financial assets (continued) Trade receivables and bills receivables (continued) To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and aging profile. Management considers 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- 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. Impairment losses on receivables are presented as “net impairment losses on financial assets” in the consolidated statement of comprehensive income. When a receivable is uncollectible, it is written off against the allowance account for receivables. Subsequent recoveries of amounts previously written off are credited against the same line item.