Interim Report 2019

97 舜宇光學科技（集團）有限公司 2019 中期報告 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 作為本集團信貸風險管理的一部分，除具有 重大結餘或出現信貸減值的應收款項外，本 集團採用應收款項的賬齡評估客戶減值，該 等客戶具有共同風險特徵，即能代表客戶根 據合約條款支付所有到期款項的能力。本集 團對具有重大結餘或出現信貸減值的應收款 項進行個別評估。下表提供有關於二零一九 年六月三十日就基於撥備矩陣以組合方式評 估的貿易應收款項之信貸風險及預期信貸虧 損資料。 釐定截至二零一九年六月三十日止六個月的 簡明綜合財務報表所用輸入數據及假設以及 估計技術的基準與編製本集團截至二零一八 年十二月三十一日止年度的年度財務報表所 採用者相同。 21. IMPA I RMENT ASSESSMENT ON TRADE RECEIVABLES SUBJECT TO EXPECTED CREDIT LOSS (“ECL”) MODEL As part of the Group’s credit risk management, except for the debtors with significant balances or credit-impaired the Group uses debtors’ aging to assess the impairment for its customers which are with common risk characteristics that are representative of the customers’ abilities to pay all amounts due in accordance with the contractual terms. Debtors with significant balances or credit-impaired are assessed individually by the Group. The following table provides information about the exposure to credit risk and ECL for trade receivables which are assessed collectively based on provision matrix as at 30 June 2019. Gross Impairment Average carrying loss loss rate amount allowance 平均虧損率 賬面總值 減值虧損撥備 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 1 – 90 days 1 天至 90 天 0.31% 2,548,860 7,961 91 – 120 days 91 天至 120 天 1.83% 312,645 5,718 121 – 180 days 121 天至 180 天 4.28% 9,726 416 More than 180 days 180 天以上 92.65% 10,043 9,305 2,881,274 23,400 The basis of determining the inputs and assumptions and the estimation techniques used in the condensed consolidated financial statements for the six months ended 30 June 2019 were the same as those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2018.