Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 舜宇光學科技（集團）有限公司 2018 中期報告 65 2. PRINCIPAL ACCOUNTING POLICIES (Continued) 2.2 Impacts and changes in accounting policies of app l i ca t i on on HKFRS 9 F i nanc i a l I ns t r umen t s (Continued) 2.2.1 Key changes in accounting policies resulting from application of HKFRS 9 (Continued) Impairment under ECL model (Continued) Measurement and recognition of ECL The measurement of ECL is a function of the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss given default is based on historical data adjusted by forward-looking information. Generally, the ECL is estimated as the difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the Group expects to receive, discounted at the effective interest rate determined at initial recognition. Interest income is calculated based on the gross carrying amount of the financial asset unless the financial asset is credit impaired, in which case interest income is calculated based on amortised cost of the financial asset. The Group recognises an impairment gain or loss in profit or loss for all financial instruments by adjusting their carrying amount, with the exception of trade receivables where the corresponding adjustment is recognised through a loss allowance account. As at 1 January 2018, the directors of the Company reviewed and assessed the Group’s existing financial assets for impairment using reasonable and supportable information that is available without undue cost or effort in accordance with the requirements of HKFRS 9. The results of the assessment and the impact thereof are detailed in Note 2.2.2. 2. 主要會計政策（續） 2.2 應用香港財務報告準則第 9 號金融工具的 會計政策影響及變動（續） 2.2.1 應用香港財務報告準則第 9 號導致會計政 策的主要變動（續） 預期信貸虧損模式項下的減值（續） 預期信貸虧損的計量及確認 計量預期信貸虧損時，會綜合考慮違約可能 性、違約損失率（即發生違約時的損失程度） 及違約風險承擔。違約可能性及違約損失率 的評定乃基於根據前瞻性資料作出調整的歷 史數據。 一般而言，預期信貸虧損估計為根據合約應 付本集團的所有合約現金流量與本集團預期 將收取的全部現金流量之間的差額，並按初 步確認時釐定的實際利率貼現。 利息收入基於金融資產的總賬面值計算，除 非該金融資產出現信貸減值，在此情況下， 利息收入根據金融資產的攤銷成本計算。 本集團透過調整所有金融工具的賬面值於損 益確認該等金融工具的減值收益或虧損，惟 透過虧損撥備賬確認相關調整的貿易應收款 項例外。 於二零一八年一月一日，本公司董事採用根 據香港財務報告準則第 9 號無需付出不必要 的成本或努力而可得的合理及可靠資料，對 本集團目前的金融資產進行了減值審核及評 估。評估結果及其影響詳述於附註 2.2.2 。