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 189 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) (i) Significant increase in credit risk (Continued) Irrespective of the outcome of the above assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise. Despite the foregoing, the Group assumes that the credit risk on a debt instrument has not increased significantly since initial recognition if the debt instrument is determined to have low credit risk at the reporting date. A debt instrument is determined to have low credit risk if i) it has a low risk of default, ii) the borrower has a strong capacity to meet its contractual cash flow obligations in the near term and iii) adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual cash flow obligations. The Group considers a debt instrument to have low credit risk when it has an internal or external credit rating of ‘investment grade’ as per globally understood definitions. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. 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） 不論上述評估結果如何，當合約款 項逾期超 30 天時，本集團假設信 貸風險自初步確認以來大幅上升， 除非本集團有合理及有可靠資料證 明情況並非如此。 儘管有上述規定，倘債務工具於報 告日期釐定為低信貸風險，本集 團假定該債務工具信貸風險自初步 確認以來並無大幅上升。一項債務 工具倘 i ）其違約風險低； ii ）借款人 有很強的能力在近期內履行其合約 現金流量責任；及 iii ）經濟及業務 狀況在較長時間內發生不利變化， （但非必然會）減低借款人履行其 合約現金流量責任的能力，則將被 釐定為低信貸風險。倘一項債務工 具的內部或外部信貸評級為「投資 評級」（根據全球理解的定義），本 集團認為其信貸風險為低。 本集團定期監察用以識別信貸風險 有否大幅上升的標準的成效，並且 適時作出修訂，以確保該標準能夠 於有關款額逾期前識別信貸風險大 幅上升。