19 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (e) Impairment of assets (continued) (ii) Impairment of accounts receivable and contract assets (continued) General approach ECL are recognised in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECL are provided for credit losses that result from default events that are possible within the next 12 months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL). At each reporting date, the Group assesses whether the credit risk on a financial instrument has increased significantly since initial recognition. When making the assessment, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition and considers reasonable and supportable information that is available without undue cost or effort, including historical and forward-looking information. Simplified approach For accounts receivable and contract assets that do not contain a significant financing component or when the Group applies the practical expedient of not adjusting the effect of a significant financing component, the Group applies the simplified approach in calculating ECL. Under the simplified approach, the Group does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECL at each reporting date. The Group has established an allowance matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. (iii) Impairment of other assets Internal and external sources of information are reviewed at the end of each reporting period to identify indications that the intangible assets, property, plant and equipment, right-ofuse assets and investments in subsidiaries may be impaired or an impairment loss previously recognised no longer exists or may have decreased. 4. 重要會計政策概要（續） (e) 資產減值（續） (ii) 應收賬款及合約資產的減值（續） 常規法 預期信貸虧損分兩個階段進行確認。就自初始確認起 未有顯著增加的信貸風險而言，就未來12個月內可能 發生違約事件而導致的信貸虧損（12個月預期信貸虧 損）作出預期信貸虧損撥備。就自初始確認起經已顯著 增加的信貸風險而言，不論何時發生違約，於餘下風 險年期內的預期信貸虧損均須計提虧損撥備（全期預期 信貸虧損）。 於各報告日期，本集團評估金融工具的信貸風險自初 始確認以來是否顯著增加。於評估時，本集團就金融 工具於報告日期發生違約的風險與金融工具於初始確 認日期發生違約的風險進行比較，並考慮無須付出不 必要成本或努力可得之合理且可靠之資料，包括過往 及前瞻性資料。 簡化法 就不包含重大融資部分的應收賬款及合約資產而言或 倘本集團應用不調整重大融資部分的實際權宜法，則 本集團應用簡化法計算預期信貸虧損。根據簡化法， 本集團並無追蹤信貸風險的變化，而於各報告日期根 據全期預期信貸虧損確認虧損撥備。本集團已根據其 以往信貸虧損經驗，建立撥備矩陣，並就債務人及經 濟環境的特定前瞻性因素作出調整。 (iii) 其他資產的減值 集團在每個報告期末日審閱內部和外來的資訊，以確 定無形資產、物業、廠房和設備、使用權資產及於附 屬公司的投資是否出現減值跡象，或是以往確認的減 值虧損已經不再存在或可能已經減少。
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