Page 154 - HKCAAVQ AR 2018-19
P. 154
Financial Report ৌਕజѓ
Notes to the Financial Statements (continued)
ৌਕజڌڝൗᚃ
For the year ended 31 March 2019 ࿚Їɚཧɓɘϋɧ˜ɧɤɓ˚˟ϋܓ
21. Financial Instruments (continued) 21. ږፄʈՈᚃ
Financial risk management objectives ৌਕࠬᎈ၍ଣͦᅺʿ݁ഄ
and policies (continued) ᚃ
Credit risk and impairment assessment (continued) ڦ൲ࠬᎈၾಯ࠽൙Пᚃ
The tables below detail the credit risk exposures of the ɨڌ༉ΐ͉҅Աኽཫಂڦ൲ฦ̰
Council’s financial assets and contract assets, which are ൙Пٙږፄ༟ପʿΥߒ༟ପٙڦ
subject to ECL assessment: ൲ࠬᎈוዄj
Gross
Internal carrying
2018 credit rating 12-month or lifetime ECL amount
12ࡈ˜ʫཫಂڦ൲ฦ̰א
Notes ڝൗ ʫڦ൲൙ॴ ࡈπᚃಂʫཫಂڦ൲ฦ̰ ሪࠦᐼᕘ
HK$ ಥ࿆
Financial assets at amortised cost
ܲᛅቖϓ͉ࠇඎٙږፄ༟ପ
Accounts receivable 12 Low risk Lifetime ECL (provision matrix) 7,473,981
Ꮠϗሪಛ Эࠬᎈ ࡈπᚃಂʫཫಂڦ൲ฦ̰
௪ॉ৬
Other receivables 12 Low risk 12m ECL 2,857,769
Չ˼Ꮠϗಛ Эࠬᎈ 12ࡈ˜ʫཫಂڦ൲ฦ̰
Debt instruments classified as financial assets at amortised cost 11 Low risk 12m ECL 39,995,060
ʱᗳމܲᛅቖϓ͉ࠇඎږፄ༟ପٙවਕʈՈ Эࠬᎈ 12ࡈ˜ʫཫಂڦ൲ฦ̰
Bank deposits and cash 14 Low risk 12m ECL 72,094,135
ვБπಛʿତږ Эࠬᎈ 12ࡈ˜ʫཫಂڦ൲ฦ̰
Other item Չ˼ධͦ
Contract assets 13 Low risk Lifetime ECL (provision matrix) 519,244
Υߒ༟ପ Эࠬᎈ ࡈπᚃಂʫཫಂڦ൲ฦ̰
௪ॉ৬
154 Hong Kong Council for Accreditation of Academic and Vocational Qualifications
࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅
