27 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 5. SIGNIFICANT ACCOUNTING JUDGEMENTS AND ESTIMATES (continued) Measurement of expected credit loss allowance The measurement of the expected credit loss allowance for financial assets at amortised cost is an area that requires significant assumptions about future economic conditions and credit behaviour. Significant judgements are also required in applying the accounting requirements for measuring expected credit loss, such as: – Determining criteria for significant increase in credit risk; and – Choosing appropriate models and assumptions for the measurement of expected credit losses. Where the actual result is different from the original estimate, such difference will impact the carrying value of the financial assets at amortised cost and credit loss expenses in the period in which such estimate is changed. 5. 重大會計判斷和估計（續） 預期信貸虧損撥備的計量 對於按攤銷成本計量的金融資產，其預期信貸虧損撥 備的計量需作出重大假設，包括未來的經濟情況及信 貸行為。 根據會計的要求，對預期信貸虧損的計量亦涉及以下 重大判斷： – 判斷信貸風險顯著增加的標準；和 – 為預期信貸虧損的計量選擇合適的模式及假設。 如果實際結果與原先的估計有差異，有關差額將影響 以攤銷成本計量的金融資產之賬面價值，並因此改變 有關的信貸虧損。
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