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 191 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) (iii) Credit-impaired financial assets A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: (a) significant financial difficulty of the issuer or the borrower; (b) a breach of contract, such as a default or past due event; (c) the lender(s) of the borrower, for economic or contractual reasons relating to the borrower ’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or (d) it is becoming probable that the borrower will enter bankruptcy or other financial reorganisation. 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） (iii) 信貸減值的金融資產 當一件或多件對一項金融資產估計 未來現金流量產生不利影響的事件 發生時，該金融資產則出現信貸減 值。金融資產出現信貸減值的證據 包括有關以下事項的可觀察數據： (a) 發行人或借款人出現重大財政 困難； (b) 不履行債務或逾期支付等違約 行為； (c) 借款人的貸款人因有關借款人 財務困難的經濟或合約原因， 給予借款人在一般情況下不會 考慮的優惠安排；或 (d) 借款人可能破產或面臨財務重 組。