Annual Report 2020

舜宇光學科技（集團）有限公司 • 2020 年報 253 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 36. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) As part of the Group’s credit risk management, except for the debtors with credit-impaired the Group uses debtors’ aging to assess the impairment for its customers which are 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 with lifetime ECL (not credit-impaired). Debtors with credit-impaired with gross carrying amount of RMB89,288,000 as at 31 December 2020 (2019: RMB95,007,000) were assessed individually. 2020 Average loss rate Gross carrying amount Impairment loss allowance 二零二零年 平均虧損率 總賬面值 減值虧損撥備 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 1 – 90 days 1 至 90 天 0.01% 6,600,315 596 91 – 120 days 91 至 120 天 0.20% 177,932 363 121 – 180 days 121 至 180 天 0.78% 14,126 110 More than 180 days 180 天以上 85.52% 6,485 5,546 6,798,858 6,615 36. 金融工具（續） b. 財務風險管理目標及政策（續） 信貸風險及減值評估（續） 作為本集團信貸風險管理的一部份， 除出現信貸減值的應收款項外，本集 團使用債務人的賬齡評估其客戶的減 值，因該等客戶包含具有相同風險特 徵（反映客戶根據合約條款支付所有到 期款項的能力）。下表提供有關所面臨 的信貸風險及基於撥備矩陣於全期預 期信貸虧損（無信貸減值）內作出整體 評估的貿易應收款項的預期信貸虧損 的資料。於二零二零年十二月三十一 日，總賬面值為人民幣 89,288,000 元 （二零一九年：人民幣 95,007,000 元） 的信貸減值債務人則作獨立評估。