Interim Report 2019

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2019 98 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2019 截至二零一九年六月三十日止六個月 21. 按預期信貸虧損（「預期信貸 虧損」）模式計算之貿易應收 款項的減值評估（續） 估計虧損率乃基於債務人的預期還款期內的 歷史觀察違約率進行估計，並就無需付出不 必要的成本或努力而可得之前瞻性資料進行 調整。分類由管理層定期檢討，以確保有關 特定債務人的相關資料是最新的。 於二零一九年六月三十日，計提減值撥 備人民幣 1 1 7 , 1 2 0 , 0 0 0 元，其中人民幣 23,400,000 元乃基於撥備矩陣作出，而人 民幣 93,720,000 元乃就總賬面值為人民幣 4,147,605,000 元具有重大結餘或出現信貸減 值的應收款項進行單獨評估得出。 22. 已抵押銀行存款╱短期定期 存款╱銀行結餘及現金 本集團已抵押其若干銀行存款作應付票據的 抵押品。 短期定期存款按介乎 1.95% 至 3.15% （二零一 八年十二月三十一日： 1.95% 至 2.13% ）的固 定年利率計息。短期定期存款原到期日介乎 三個月至一年，因而被分類為流動資產。 銀行結餘指儲蓄賬戶及存款，按 0.35% （二零 一八年十二月三十一日： 0.35% ）的市場儲蓄 存款年利率計息。 21. IMPA I RMENT ASSESSMENT ON TRADE RECEIVABLES SUBJECT TO EXPECTED CREDIT LOSS (“ECL”) MODEL (CONTINUED) The estimated loss rates are estimated based on historical observed default rates over the expected life of the debtors and are adjusted for forward-looking information that is available without undue cost or effort. The grouping is regularly reviewed by management to ensure relevant information about specific debtors is updated. As at 30 June 2019, the impairment allowance was provided in the amount of RMB117,120,000 among which RMB23,400,000 was made based on the provision matrix and RMB93,720,000 was assessed individually on the debtors with significant balances or credit-impaired in gross carrying amount of RMB4,147,605,000. 22. PLEDGED BANK DEPOSITS/SHORT T ERM F I XED DEPOS I T S / BANK BALANCES AND CASH The Group pledged certain of its bank deposits to banks as security for note payables. Short term fixed deposits carry fixed interest rates ranging from 1.95% to 3.15% (31 December 2018: 1.95% to 2.13%) per annum. Short term fixed deposits have original maturity dates ranging from three months to one year and are therefore classified as current assets. Bank balances, which represent saving accounts and deposits, carry interest at market saving rate of 0.35% (31 December 2018: 0.35%) per annum.