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 202 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) The following are the key assumptions concerning the future, and other key sources of estimation uncertainty at the end of the reporting period that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Provision of ECL for trade receivables The Group uses provision matrix to calculate ECL for the trade receivables which are not credit-impaired. The provision matrix is based on debtor’s aging as groupings of various debtors that have similar loss patterns. The provision rate is based on the Group’s historical observed default rates taking into consideration the forward-looking information that is reasonable and supportable available without undue costs or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking information are considered. In addition, trade receivables which are credit impaired are assessed for ECL individually. The provision of ECL is sensitive to changes in estimates. The information about the ECL and the Group’s trade receivables are disclosed in Note 37(b) and Note 25 respectively. Assessment of the finite useful lives of intangible assets The Group estimates the useful lives of intangible assets based on the expected lifespan of those patents. The intangible assets are amortised on a straight-line basis over the estimated useful lives after taking into account the estimated residual value, if any. The Group determines the estimated useful lives of intangible assets on initial recognition in order to determine the amount of amortisation expense to be recorded during any reporting period. The useful lives are determined taking into the factors including the prevailing industry condition and the practice of intangible assets. The amortisation expense for future periods is adjusted if there are significant changes from previous estimates. As at 31 December 2023, the carrying amount of intangible assets with finite useful lives is RMB194,505,000 (31 December 2022: RMB250,715,000) as disclosed in Note 18. 4. 估計不確定因素的主要來源 （續） 以下為於報告期末很可能導致下一個財政 年度資產及負債賬面值出現重大調整的有 關將來之主要假設及其他估計不確定因素 的主要來源。 貿易應收款項的預期信貸虧損撥備 本集團使用撥備矩陣以計算並無出現信貸 減值的貿易應收款項的預期信貸虧損。撥 備矩陣乃基於債務人的賬齡將具有相似虧 損模式的各債務人分組。撥備率乃基於本 集團過往觀察的逾期率，並考慮無需付出 過多成本或工作即可取的合理及可支持的 前瞻性資料。於每個報告日期，過往觀察 的違約率會重新評估，並會考慮前瞻性資 料的變動。此外，出現信貸減值的貿易應 收款項的預期信貸虧損將獨立地評估。 預期信貸虧損撥備對估算變動敏感。有關 預期信貸虧損及本集團貿易應收款項的資 料分別於附註 37(b) 及附註 25 披露。 無形資產之有限可使用年期的評估 本集團根據有關專利的預期使用年限來估 計無形資產的可使用年期。無形資產乃經 計及預計殘值（如有）後，於其估計可使 用年期內按直線法攤銷。本集團會於初步 確認時釐定無形資產的估計可使用年期， 以釐定於任何報告期內所須記錄的攤銷開 支金額。可使用年期乃經計及無形資產的 當前行業狀況及慣例等因素後釐定。倘以 往估計出現重大變動，則將對未來期間的 攤銷開支作出調整。如附註 18 所披露， 於二零二三年十二月三十一日，具有限可 使用年期之無形資產的賬面值為人民幣 194,505,000 元（二零二二年十二月三十一 日：人民幣 250,715,000 元）。