Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 舜宇光學科技（集團）有限公司 2018 中期報告 63 2. PRINCIPAL ACCOUNTING POLICIES (Continued) 2.2 Impacts and changes in accounting policies of app l i ca t i on on HKFRS 9 F i nanc i a l I ns t r umen t s (Continued) 2.2.1 Key changes in accounting policies resulting from application of HKFRS 9 (Continued) Impairment under ECL model (Continued) Significant increase in credit risk In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. In particular, the following information is taken into account when assessing whether credit risk has increased significantly: • an actual or expected significant deterioration in the financial instrument’s external (if available) or internal credit rating; • significant deterioration in external market indicators of credit risk, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor; • existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor’s ability to meet its debt obligations; • an actual or expected significant deterioration in the operating results of the debtor; 2. 主要會計政策（續） 2.2 應用香港財務報告準則第 9 號金融工具的 會計政策影響及變動（續） 2.2.1 應用香港財務報告準則第 9 號導致會計政 策的主要變動（續） 預期信貸虧損模式項下的減值（續） 信貸風險大幅增加 於評估信貸風險是否自初始確認起已大幅增 加時，本集團比較金融工具於報告日期出現 違約的風險與該金融工具於初始確認日期出 現違約的風險。作此評估時，本集團均會考 慮合理及有理據的定量及定性資料，包括歷 史經驗及毋須花費不必要成本或精力即可獲 得的前瞻性資料。 尤其是，評估信貸風險是否已大幅增加時會 考慮下列資料： • 金融工具外部（如有）或內部信貸評級的 實際或預期重大惡化； • 信貸風險的外部市場指標的重大惡化， 例如信貸息差大幅增加、債務人的信貸 違約掉期價； • 預期將導致債務人履行其債務責任的能 力大幅下降的業務、財務或經濟狀況的 現有或預測不利變動； • 債務人經營業績的實際或預期重大惡化；