Annual Report 2021

263 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 36. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment As at 31 December 2021, the Group’s maximum exposure to credit risk which will cause a financial loss to the Group arising from the carrying amount of the respective recognised financial assets as stated in the consolidated statement of financial position. In order to minimise the credit risk, the management of the Group has delegated a team responsible for determination of credit limits, credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. In addition, the Group performs impairment assessment under ECL model on trade balances individually or based on provision matrix. In this regard, the Directors of the Company consider that the Group’s credit risk is significantly reduced. The credit risks on liquid funds and derivative financial assets are limited because the counterparties are banks with high credit ratings. As at 31 December 2021 and 2020, the Group has concentration of credit risk on its unlisted financial products at FVTPL. The credit risk on unlisted financial products at FVTPL is limited by the underlying assets invested by the unlisted financial products being the PRC government related debt instruments and treasury notes and the counterparties who issued these unlisted financial products are banks with good reputations. 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 於二零二一年十二月三十一日，本集 團承受財務虧損的最大信貸風險來自 綜合財務狀況表所列各項已確認金融 資產的賬面值。 為盡量減低信貸風險，本集團管理層 已委派專責隊伍，負責釐定信貸限 額、審批信貸及其他監控程序，以確 保採取跟進行動收回過期債務。此 外，本集團按預期信貸虧損模式對貿 易應收款項個別地或根據撥備矩陣進 行減值評估。因此，本公司董事認為 本集團的信貸風險已大大降低。 由於交易對手均為信貸評級良好的銀 行，故有關流動資金及衍生金融資產 的信貸風險有限。 於二零二一年及二零二零年十二月 三十一日，本集團的信貸風險集中於 按公允值計入損益的非上市金融產 品。按公允值計入損益的非上市金融 產品的信貸風險有限，此乃由於非上 市金融產品投資的相關資產為中國政 府有關債務工具及國庫券，且發行該 等非上市金融產品的對手方為聲譽良 好的銀行。