Annual Report 2021

269 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) 2020 Average loss rate Gross carrying amount Impairment loss allowance 二零二零年 平均虧損率 總賬面值 減值虧損撥備 RMB’000 RMB’000 人民幣千元 人民幣千元 1 – 90 days 1 至 90 天 0.01% 6,600,315 596 91 – 120 days 91 至 120 天 0.20% 177,932 363 121 – 180 days 121 至 180 天 0.78% 14,126 110 More than 180 days 180 天以上 85.52% 6,485 5,546 6,798,858 6,615 The estimated loss rates are estimated based on historical observed default rates over the expected life of the debtors and forward-looking information that is available without undue cost or effort. The grouping is regularly reviewed by management to ensure relevant information about specific debtors is updated. During the year ended 31 December 2021, the Group provided RMB8,221,000 (2020: reversal of RMB6,499,000) impairment allowance for trade receivables based on the provision matrix and reversed RMB3,039,000 (2020: RMB5,719,000) impairment allowance for credit impaired debtors, respectively. 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） 估計虧損率乃基於債務人的預期壽命內的 歷史觀察違約率及無需付出不必要的成本 或努力而獲得的前瞻性資料進行評估。分 類由管理層定期檢討，以確保有關特定債 務人的相關資料是最新的。 截至二零二一年十二月三十一日止年度， 本集團基於撥備矩陣對應收貿易款項計提 人民幣 8,221,000 元（二零二零年：撥回人 民幣 6,499,000 元）的減值撥備，並撥回 人民幣 3,039,000 元（二零二零年：人民 幣 5,719,000 元）的信貸減值債務人減值撥 備。