Annual Report 2021

193 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） (iii) 信貸減值的金融資產（續） (c) 借款人的貸款人因有關借款人 財務困難的經濟或合約原因， 給予借款人在一般情況下不會 考慮的優惠安排； (d) 借款人可能破產或面臨財務重 組；或 (e) 該金融資產的活躍市場因財務 困難而消失。 (iv) 撇銷政策 倘有資料顯示交易對手處於嚴重財 務困難及無實際期望可收回欠款， 本集團則撇銷該金融資產（例如於 交易對手被清盤或進入破產程序 時）。金融資產撇銷仍受限於本集 團收回欠款程序下的執行活動，且 在適當情況下將參考法律意見。撇 銷構成一項終止確認事項，任何其 後收回的欠款於損益內確認。 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) (iii) Credit-impaired financial assets (Continued) (c) the lender(s) of the borrower, for economic or contractual reasons relating to the borrower ’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; (d) it is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; or (e) the disappearance of an active market for that financial asset because of financial difficulties. (iv) Write-off policy The Group writes off a financial asset when there is information indicating that the counterparty is in severe financial difficulty and there is no realistic prospect of recovery, for example, when the counterparty has been placed under liquidation or has entered into bankruptcy proceedings. Financial assets written off may still be subject to enforcement activities under the Group’s recovery procedures, taking into account legal advice where appropriate. A write-off constitutes a derecognition event. Any subsequent recoveries are recognised in profit or loss.