Annual Report 2021

270 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 36. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) The following table shows the movement in lifetime ECL that has been recognised for trade receivables under the simplified approach. Lifetime ECL (not credit- impaired) Lifetime ECL (credit- impaired) Total 全期預期信貸虧損 （無信貸減值） 全期預期信貸虧損 （出現信貸減值） 總額 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 As at 1 January 2020 於二零二零年一月一日 17,478 95,007 112,485 Changes due to financial assets recognised at 1 January 2020: 因於二零二零年一月一日確認的金融資產的變動： – Transfer to credit-impaired －轉撥至信貸減值 (4,364) 4,364 – – Impairment losses reversed －撥回減值虧損 (13,102) (5,719) (18,821) – Write-offs －撇銷 – (4,364) (4,364) New financial assets originated 產生新金融資產 6,603 – 6,603 As at 31 December 2020 於二零二零年十二月三十一日 6,615 89,288 95,903 Changes due to financial assets recognised at 1 January 2021: 因於二零二一年一月一日確認的金融資產的變動： – Impairment losses reversed －撥回減值虧損 (6,544) (3,039) (9,583) – Write-offs －撇銷 – (5,460) (5,460) New financial assets originated 產生新金融資產 14,765 – 14,765 As at 31 December 2021 於二零二一年十二月三十一日 14,836 80,789 95,625 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） 下表載列已於簡單方法下確認的貿易 應收款項全期預期信貸虧損變動。