Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 187 舜宇光學科技（集團）有限公司 • 2023 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Financial instruments (Continued) Financial assets (Continued) Impairment of financial assets subject to impairment assessment under HKFRS 9 (Continued) The Group always recognises lifetime ECL for trade receivables. The ECL on these assets are assessed individually for debtors credit-impaired and/or collectively using a provision matrix with appropriate groupings. For all other instruments, the Group measures the loss allowance equal to 12m ECL, unless there has been a significant increase in credit risk since initial recognition, in which case the Group recognises lifetime ECL. The assessment of whether lifetime ECL should be recognised is based on significant increases in the likelihood or risk of a default occurring since initial recognition. (i) Significant increase in credit risk In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 金融工具（續） 金融資產（續） 須根據香港財務報告準則第 9 號進行減 值評估的金融資產之減值（續） 本集團始終就貿易應收款項確認全期 預期信貸虧損。該等資產的預期信貸 虧損乃對已發生信貸減值的債務人個 別計提及╱或採用撥備矩陣對合適組 別進行整體評估。 對於所有其他工具，本集團以相等於 12 個月預期信貸虧損計量虧損撥備， 除非自初步確認以來信貸風險已大幅 上升，在該情況下，本集團確認全期 預期信貸虧損。有關應否確認全期預 期信貸虧損的評估乃基於自初步確認 以來違約的可能性或風險大幅上升。 (i) 信貸風險大幅上升 於評估信貸風險自初步確認以來有 否大幅上升時，本集團比較於報告 日期的金融工具違約風險及初步確 認日期的金融工具違約風險。作出 評估時，本集團考慮合理且有可靠 資料證明的定量和定性資料，包括 過往經驗及無需付出過多成本或工 作下可獲取的前瞻性資料。