Annual Report 2020

舜宇光學科技（集團）有限公司 • 2020 年報 255 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) The following table shows the movement in lifetime ECL that has been recognised for trade receivables under the simplified approach. Lifetime ECL (not credit- impaired) Lifetime ECL (credit- impaired) Total 全期預期信貸虧損 （無信貸減值） 全期預期信貸虧損 （出現信貸減值） 總額 RMB’ 000 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 人民幣千元 As at 1 January 2019 於二零一九年一月一日 8,011 93,575 101,586 Changes due to financial assets recognised at 1 January 2019: 因於二零一九年一月一日確認的金融資產的變動： – Impairment losses recognised －確認減值虧損 – 1,432 1,432 – Impairment losses reversed －撥回減值虧損 (4,249) – (4,249) New financial assets originated 產生新金融資產 13,716 – 13,716 As at 31 December 2019 於二零一九年十二月三十一日 17,478 95,007 112,485 Changes due to financial assets recognised at 1 January 2020: 因於二零二零年一月一日確認的金融資產的變動： – Transfer to credit-impaired －轉撥至信貸減值 (4,364) 4,364 – – Impairment losses reversed －確認減值虧損 (13,102) (5,719) (18,821) – Write-offs －撇銷 – (4,364) (4,364) New financial assets originated 產生新金融資產 6,603 – 6,603 As at 31 December 2020 於二零二零年十二月三十一日 6,615 89,288 95,903 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） 下表載列已於簡單方法下確認的貿易 應收款項全期預期信貸虧損變動。