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 188 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 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) (i) Significant increase in credit risk (Continued) In particular, the following information is taken into account when assessing whether credit risk has increased significantly: • an actual or expected significant deterioration in the financial instrument’s external (if available) or internal credit rating; • significant deterioration in external market indicators of credit risk, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor; • existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor’s ability to meet its debt obligations; • an actual or expected significant deterioration in the operating results of the debtor; • an actual or expected significant adverse change in the regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor’s ability to meet its debt obligations. 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） (i) 信貸風險大幅上升（續） 尤其，於評估信貸風險有否大幅上 升時，將考慮以下資料： • 金融工具的實際或預期外部 （如有）或內部信貸評級大幅下 降； • 外部市場信貸風險指標大幅 下降（例如信貸息差（即債務 人信貸違約掉期價格）大幅上 升）； • 預期現行或預測業務、金融或 經濟狀況的不利變化導致債務 人履行債務責任的能力大幅下 降； • 債務人的實際或預期營運業績 大幅下降； • 債務人法規上、經濟上或技術 環境上的實際或預期重大不利 變化導致債務人履行債務責任 的能力大幅下降。