Annual Report 2021

271 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 writes off a trade receivable when there is information indicating that debtors is in severe financial difficulty and there is no realistic prospect of recovery, e.g. when the debtors has been placed under liquidation or has entered into bankruptcy proceedings. Liquidity risk The Group has net current assets amounting to approximately RMB16,115,878,000 at 31 December 2021 (31 December 2020: RMB12,218,409,000) and has low exposure to liquidity risk of being unable to raise sufficient funds to meet its financial obligations when they fall due. In the management of the liquidity risk, the Group monitors and maintains a level of cash and cash equivalents deemed adequate by the management to finance the Group’s operations and mitigate the effects of fluctuations in cash flows. The table below analyses the Group’s financial liabilities and net-settled derivative financial liabilities into relevant maturity groupings based on the remaining period from the year end date to their maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows, based on floating interest rate or exchange rates (where applicable) prevailing at the year end date. 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） 本集團於有資料顯示債務人處於嚴重 財務困難及對收回欠款無實際期望時 撇銷該項貿易應收款項（例如於債務人 已被清盤或已進入破產程序時）。 流動資金風險 本集團於二零二一年十二月三十一日的 流動資產淨值約人民幣 16,115,878,000 元（二零二零年十二月三十一日：人民 幣 12,218,409,000 元），故因未能籌募 足夠資金清償到期金融負債的流動資金 風險相當低。 為管理流動資金風險，本集團監控及 維持管理層認為足夠的現金及現金等 值項目，用作本集團的營運資金及減 輕現金流量不穩定的影響。 下表載列基於年終日至到期日的剩餘 期間按有關到期組別對本集團金融負 債及以淨額結算的衍生金融負債的分 析。表格所披露金額為基於年終日的 浮動利率或匯率（如適用）的未貼現合 約現金流量。