Annual Report 2021

265 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 (Continued) The Group’s internal credit risk grading assessment comprises the following categories: Internal credit rating Description Trade receivables Other financial assets 內部信貸評級 描述 貿易應收款項 其他金融資產 Low risk 低風險 The counterparty has a low risk of default and does not have any past-due amounts 對手方的違約風險低，且無任何 逾期款項 Lifetime ECL-not credit-impaired 全期預期信貸虧損－ 無信貸減值 12m ECL 12 個月預期信貸虧損 Watch list 觀察名單 Debtor frequently repays after due dates but usually settle in full 債務人經常於到期日後還款，但通常 於到期日後結清 Lifetime ECL-not credit-impaired 全期預期信貸虧損－ 無信貸減值 12m ECL 12 個月預期信貸虧損 Doubtful 不確定的 There have been significant increases in credit risk since initial recognition through information developed internally or external resources 自經內部或外部資源建立的資料初步 確認以來，信貸風險大幅上升 Lifetime ECL-not credit-impaired 全期預期信貸虧損－ 無信貸減值 Lifetime ECL-not credit-impaired 全期預期信貸虧損－ 無信貸減值 Loss 虧損 There is evidence indicating the asset is credit-impaired 證據顯示資產出現信貸減值 Lifetime ECL-credit- impaired 全期預期信貸虧損－ 信貸減值 Lifetime ECL-credit- impaired 全期預期信貸虧損－ 信貸減值 Write-off 撇銷 There is evidence indicating that the debtor is in severe financial difficulty and the Group has no realistic prospect of recovery 證據顯示債務人處於嚴重財務困難， 本集團對收回欠款無實際期望 Amount is written off 款額已撇銷 Amount is written off 款額已撇銷 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（續） 本集團的內部信貸評級評估包括以下 類別：