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 97 22. 按預期信貸虧損模式計算之 貿易應收款項的減值評估 作為本集團信貸風險管理的一部分，本集團 採用債務人的賬齡評估客戶減值，原因是該 等客戶由大量具有共同風險特徵（即能代表客 戶根據合約條款支付所有到期款項的能力）的 小型客戶所組成。下表提供有關於二零一八 年六月三十日就基於撥備矩陣以組合方式評 估的貿易應收款項之信貸風險及預期信貸虧 損資料。 估計虧損率乃基於債務人的預期還款期內的 歷史觀察違約率進行估計，並就無需付出不 必要的成本或努力而可得之前瞻性資料進行 調整。分類由管理層定期檢討，以確保有關 特定債務人的相關資料是最新的。 於二零一八年六月三十日，計提減值撥備人 民幣 99,445,000 元，其中人民幣 8,880,000 元 乃基於撥備矩陣作出，及人民幣 90,565,000 元乃單獨評估重大結餘達人民幣 95,950,000 元的債務人得出。 22.IMPA I RMENT ASSESSMENT ON TRADE RECEIVABLES SUBJECT TO ECL MODEL As part of the Group’s credit risk management, the Group uses debtors’ aging to assess the impairment for its customers because these customers consist of a large number of small customers with common risk characteristics that are representative of the customers’ abilities to pay all amounts due in accordance with the contractual terms. The following table provides information about the exposure to credit risk and ECL for trade receivables which are assessed collectively based on provision matrix as at 30 June 2018. Gross Impairment Average carrying loss loss rate amount allowance 平均虧損率 賬面總值 減值虧損撥備 RMB’000 RMB’000 人民幣千元 人民幣千元 1 – 90 days 1 天至 90 天 0.04% 5,309,371 2,213 91 – 120 days 91 天至 120 天 0.55% 64,432 356 121 – 180 days 121 天至 180 天 0.81% 23,806 193 More than 180 days 180 天以上 90.58% 6,755 6,118 5,404,364 8,880 The estimated loss rates are estimated based on historical observed default rates over the expected life of the debtors and are adjusted for forward-looking information that is available without undue cost or effort. The grouping is regularly reviewed by management to ensure relevant information about specific debtors is updated. As at 30 June 2018, the impairment allowance is provided in the amount of RMB99,445,000, among which RMB8,880,000 was made based on the provision matrix and RMB90,565,000 was assessed individually on the debtors with significant balances amounting to RMB95,950,000.