Annual Report 2021

201 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 4. 估計不確定因素的主要來源 （續） 貿易應收款項的預期信貸虧損撥備 本集團使用撥備矩陣以計算並無出現信貸 減值的貿易應收款項的預期信貸虧損。撥 備矩陣乃基於債務人按各債務人類似虧損 模式將其分組的賬齡。撥備率乃基於本集 團過往觀察的逾期率，並考慮無需付出過 多成本或工作即可取的合理及可支持的前 瞻性資料。於每個報告日期，過往觀察的 違約率會重新評估，並會考慮前瞻性資料 的變動。此外，出現信貸減值的貿易應收 款項的預期信貸虧損將獨立地評估。 預期信貸虧損撥備對估算變動敏感。有關 預期信貸虧損及本集團貿易應收款項的資 料分別於附註 36(b) 及附註 25 披露。 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) Provision of ECL for trade receivables The Group uses provision matrix to calculate ECL for the trade receivables which are not credit-impaired. The provision matrix are based on debtor’s aging as groupings of various debtors that have similar loss patterns. The provision rate is based on the Group’s historical observed default rates taking into consideration the forward-looking information that is reasonable and supportable available without undue costs or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking information are considered. In addition, trade receivables which are credit impaired are assessed for ECL individually. The provision of ECL is sensitive to changes in estimates. The information about the ECL and the Group’s trade receivables are disclosed in Note 36(b) and Note 25 respectively.