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 263 舜宇光學科技（集團）有限公司 • 2023 年報 37. 金融工具（續） b. 財務風險管理目標及政策（續） 市場風險（續） (iii) 其他價格風險（續） 倘該等按公允值計入損益的金融 資產價格高出 ╱ 低出 5% （二零 二二年： 5% ），本集團截至二零 二三年十二月三十一日止年度的 除稅後溢利將增加╱減少人民幣 303,143,000 元（二零二二年：人 民幣 429,502,000 元）。 信貸風險及減值評估 本集團承受財務虧損的最大信貸風險 來自綜合財務狀況表所列各項已確認 金融資產的賬面值。 為盡量減低信貸風險，本公司董事已 委派專責隊伍，負責釐定信貸限額、 審批信貸及其他監控程序，以確保採 取跟進行動收回過期債務。此外，本 集團按預期信貸虧損模式對貿易應收 款項及應收關連人士款項個別地或根 據撥備矩陣進行減值評估。因此，本 公司董事認為本集團的信貸風險已大 大降低。 由於交易對手均為信貸評級良好的銀 行，故有關衍生金融資產的信貸風險 有限。 於二零二三年及二零二二年十二月 三十一日，本集團的信貸風險集中於 按公允值計入損益的非上市金融產 品。按公允值計入損益的非上市金融 產品的信貸風險有限，此乃由於非上 市金融產品投資的相關資產為中國政 府有關債務工具及國庫券，且發行該 等非上市金融產品的對手方為聲譽良 好的銀行。 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Market risk (Continued) (iii) Other price risk (Continued) If the prices of those financial assets at FVTPL had been 5% (2022: 5%) higher/lower, the Group’s post-tax profit for the year ended 31 December 2023 would increase/ decrease by RMB303,143,000 (2022: RMB429,502,000). Credit risk and impairment assessment The Group’s maximum exposure to credit risk which will cause a financial loss to the Group arising from the carrying amount of the respective recognised financial assets as stated in the consolidated statement of financial position. In order to minimise the credit risk, the directors of the Company have delegated a team responsible for determination of credit limits, credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. In addition, the Group performs impairment assessment under ECL model on trade balances and amounts due from related parties individually or based on provision matrix. In this regard, the directors of the Company consider that the Group’s credit risk is significantly reduced. The credit risks on derivative financial assets are limited because the counterparties are banks with high credit ratings. As at 31 December 2023 and 2022, the Group has concentration of credit risk on its unlisted financial products at FVTPL. The credit risk on unlisted financial products at FVTPL is limited by the underlying assets invested by the unlisted financial products being the PRC government related debt instruments and treasury notes and the counterparties who issued these unlisted financial products are banks with good reputations.