Page 30 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

5. 重大會計判斷和估計（續） 5. SIGNIFICANT ACCOUNTING JUDGEMENTS AND
ESTIMATES (Continued)
預期信貸虧損撥備的計量 Measurement of expected credit loss allowance

對於按攤銷成本計量的金融資產，其預期信貸虧損撥 The measurement of the expected credit loss allowance for
financial assets at amortised cost is an area that requires
備的計量需作出重大假設，包括未來的經濟情況及信 significant assumptions about future economic conditions and
貸行為。 credit behaviour.

根據會計的要求，對預期信貸虧損的計量亦涉及以下 Significant judgements are also required in applying the accounting
重大判斷： requirements for measuring expected credit loss, such as:

- 判斷信貸風險顯著增加的標準；和 -Determining criteria for significant increase in credit risk; and

- 為預期信貸虧損的計量選擇合適的模式及假設。 -Choosing appropriate models and assumptions for the
measurement of expected credit losses.
如果實際結果與原先的估計有差異，有關差額將影響 Where the actual result is different from the original estimate,
以攤銷成本計量的金融資產之賬面價值，並因此改變 such difference will impact the carrying value of the financial
有關的信貸虧損。 assets at amortised cost and credit loss expenses in the period in
which such estimate is changed.

28 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25