Annual Report 2021

195 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） (v) 預期信貸虧損的計量及確認（續） 就集體評估而言，本集團訂立組別 時考慮以下特徵： • 逾期情況； • 債務人的性質、規模和行業； 及 • 外部信貸評級（如有）。 管理層定期檢討分組方法，以確保 每個分組的組成部分繼續具有類似 的信貸風險特徵。 利息收入基於金融資產的總賬面值 計算，除非該金融資產出現信貸減 值，在此情況下，利息收入根據金 融資產的攤銷成本計算。 本集團透過調整所有金融工具的賬 面值於損益確認該等金融工具的減 值收益或虧損，惟透過虧損撥備賬 確認相關調整的貿易及其他應收款 項例外。 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) (v) Measurement and recognition of ECL (Continued) For collective assessment, the Group takes into consideration the following characteristics when formulating the grouping: • Past-due status; • Nature, size and industry of debtors; and • External credit ratings where available. The grouping is regularly reviewed by management to ensure the constituents of each group continue to share similar credit risk characteristics. Interest income is calculated based on the gross carrying amount of the financial asset unless the financial asset is credit impaired, in which case interest income is calculated based on amortised cost of the financial asset. The Group recognises an impairment gain or loss in profit or loss for all financial instruments by adjusting their carrying amount, with the exception of trade and other receivables where the corresponding adjustment is recognised through a loss allowance account.