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 194 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) (v) Measurement and recognition of ECL (Continued) Lifetime ECL for certain trade receivables is considered on a collective basis taking into consideration past due information and relevant credit information such as forward looking macroeconomic information. For collective assessment, the Group takes into consideration the following characteristics when formulating the grouping: • Past-due status; • Nature, size and industry of debtors; and • External credit ratings where available. The grouping is regularly reviewed by management to ensure the constituents of each group continue to share similar credit risk characteristics. 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） (v) 預期信貸虧損的計量及確認（續） 若干貿易應收款項的全期預期信貸 虧損經考慮過往逾期資料及前瞻性 宏觀經濟資料等相關信貸資料按集 體基準考慮。 就集體評估而言，本集團訂立組別 時考慮以下特徵： • 逾期情況； • 債務人的性質、規模和行業； 及 • 外部信貸評級（如有）。 管理層定期檢討分組方法，以確保 每個分組的組成部分繼續具有類似 的信貸風險特徵。