Annual Report 2021

189 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一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 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 金融工具（續） 金融資產（續） 金融資產減值（續） (i) 信貸風險大幅上升 於評估信貸風險自初步確認以來有 否大幅上升時，本集團比較於報告 日期的金融工具違約風險及初步確 認日期的金融工具違約風險。作出 評估時，本集團考慮合理且有可靠 資料證明的定量和定性資料，包括 過往經驗及無需付出過多成本或工 作下可獲取的前瞻性資料。 尤其，於評估信貸風險有否大幅上 升時，將考慮以下資料： • 金融工具的實際或預期外部 （如有）或內部信貸評級大幅下 降； • 外部市場信貸風險指標大幅 下降（例如信貸息差（即債務 人信貸違約掉期價格）大幅上 升）； • 預期現行或預測業務、金融或 經濟狀況的不利變化導致債務 人履行債務責任的能力大幅下 降； 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Financial instruments (Continued) Financial assets (Continued) Impairment of financial assets (Continued) (i) 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;