Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 101 財務風險管理－續 (i) 財務風險因素－續 (2) 信貸風險－續 應收賬項 就所有應收賬項而言，除一項與中國內 地醫院項目有關的應收賬項以香港財務 報告準則第9號之一般處理方法下的三 階段減值模式計量預期信貸虧損外，機 構應用香港財務報告準則第9號之簡化 處理方法，使用全期預期信貸虧損撥備 計量預期信貸虧損。由於近期沒有違約 紀錄並持續收到還款，因此於二零二三 年六月三十日之預期信貸虧損為微不足 道。 應收貸款 應用預期信貸風險模型計算之應收貸款 之虧損撥備並不重大。 債務投資 機構按以攤銷成本列賬之財務資產計算 之所有債務投資均被視為信貸風險較 低，因此於年內確認之虧損撥備僅限於 12個月內之預期虧損。管理層認為大部 分上市債券之「低信貸風險」至少由一家 主要之評級機構評定為投資級之信貸評 級。 (3) 流動資金風險 審慎的流動資金風險管理指維持充足的 現金，透過備有足夠額度的銀行存款和 現金及有價證券以提供資金。 財務負債的到期日若在一年期內，負債 項目經已分類為流動負債。若負債到期 日超出一年期，其項目則納入非流動負 債。主要之非流動負債到期日已詳述於 相關附註。 37. FINANCIAL RISK MANAGEMENT – Cont’d (i) Financial risk factors – Cont’d (2) Credit risk – Cont’d Accounts Receivable The Group applies the HKFRS 9 simplified approach to measure expected credit losses which uses a lifetime expected loss allowance for all accounts receivables, except for a receivable relating to a hospital project in Mainland China, which its expected credit loss is measured under a three-stage model using HKFRS 9 general approach. The expected credit loss for the receivable balance as at 30 June 2023 is insignificant as continuous settlements have been noted with no history of default. Loans Receivable The loss allowance for loans receivable as a result of applying the expected credit risk model was immaterial. Debt Investments All of the Group’s debt investments at amortised cost are considered to have low credit risk, and the loss allowance recognised during the year was therefore limited to 12 months expected losses. Management consider ‘low credit risk’ for most of the listed bonds with an investment grade credit rating with at least one major rating agency. (3) Liquidity risk Prudent liquidity risk management implies maintaining sufficient cash, ensuring availability of funding through an adequate amount of bank balances and cash and marketable securities. Financial liabilities which are expected to mature within one year have been classified under current liabilities. For financial liabilities with expected maturity over one year, they are classified as noncurrent liabilities and the maturity of the main items have been detailed in the notes to accounts.
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