Annual Report 2020

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2020 254 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 36. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) 2019 Average loss rate Gross carrying amount Impairment loss allowance 二零一九年 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% 8,147,073 506 91 – 120 days 91 至 120 天 1.64% 192,506 3,165 121 – 180 days 121 至 180 天 1.47% 19,634 289 More than 180 days 180 天以上 81.59% 16,568 13,518 8,375,781 17,478 The estimated loss rates are estimated based on historical observed default rates over the expected life of the debtors and 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. During the year ended 31 December 2020, the Group reversed RMB6,499,000, which was net off recognition of RMB6,603,000 (2019: reversal of RMB4,249,000) impairment allowance for trade receivables based on the provision matrix and reversed RMB5,719,000 (2019: recognition of RMB1,432,000) impairment allowance for credit impaired debtors, respectively. 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） 估計虧損率乃基於債務人的預期壽命 內的歷史觀察違約率及無需付出不必 要的成本或努力而獲得的前瞻性資料 進行評估。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。 截至二零二零年十二月三十一日止 年度，本集團基於撥備矩陣撥回扣 除確認人民幣 6,603,000 元的人民幣 6,499,000 元（二零一九年：撥回人民 幣 4,249,000 元）的應收貿易款項減值 撥備，並撥回人民幣 5,719,000 元（二 零一九年：確認人民幣 1,432,000 元） 的信貸減值債務人減值撥備。