以组合为基础的评估。对于应收账款,本公司在单项工具层面无法以合理成本获

Portfolio-based assessment. For accounts receivable, the company cannot obtain sufficient evidence of a significant increase in credit risk at a reasonable cost at a single instrument level, and it is feasible to assess whether the credit risk has increased significantly on a combined basis. Risk rating, initial confirmation date, remaining contract period, etc. are common risk characteristics, and the accounts receivable are grouped and combined to consider whether the credit risk has increased significantly.

以组合为基础的评估。对于应收账款,本公司在单项工具层面无法以合理成本获得 关于信用风险显著增加的充分证据,而在组合的基础上评估信用风险是否显著增加是可 行,所以本公司按照金融工具类型、信用风险评级、初始确认日期、剩余合同期限等为 共同风险特征,对应收账款进行分组并以组合为基础考虑评估信用风险是否显著增加。

Portfolio based assessment. For accounts receivable, the company cannot obtain sufficient evidence of significant increase in credit risk at a reasonable cost at the level of single instrument, and it is feasible to evaluate whether significant increase in credit risk is based on combination. Therefore, the company takes the type of financial instrument, credit risk rating, initial recognition date, remaining contract period as common risk characteristics, Accounts receivable are grouped and considered on a portfolio basis to assess whether there is a significant increase in credit risk.