Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 169 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial assets (Continued) Impairment of financial assets (Continued) The Group always recognises lifetime ECL for trade receivables. The ECL on these assets are assessed individually for debtors credit-impaired and/or collectively using a provision matrix with appropriate groupings. For all other instruments, the Group measures the loss allowance equal to 12m ECL, unless when there has been a significant increase in credit risk since initial recognition, the Group recognises lifetime ECL. The assessment of whether lifetime ECL should be recognised is based on significant increases in the likelihood or risk of a default occurring since initial recognition. (i) Significant increase in credit risk In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. 3. 重要會計政策（續） 金融工具（續） 金融資產（續） 金融資產減值（續） 本集團始終就貿易應收款項確認全期預期 信貸虧損。該等資產的預期信貸虧損乃採 用對已發生信貸減值的債務人個別計提 及╱或採用具合適組別的撥備矩陣進行整 體評估。 有關所有其他工具，本集團以相等於 12 個 月預期信貸虧損計量虧損撥備，除非自初 步確認以來信貸風險曾大幅上升，則本集 團確認全期預期信貸虧損。有關應否確認 全期預期信貸虧損的評估乃基於自初步確 認以來違約的可能性或風險大幅上升。 (i) 信貸風險大幅上升 於評估信貸風險自初步確認以來有否 大幅上升時，本集團比較於報告日期 的金融工具違約風險及初步確認日期 的金融工具違約風險。作出評估時， 本集團考慮合理且有可靠資料證明的 定量和定性資料，包括過往經驗及無 需付出過多成本或工作下可獲取的前 瞻性資料。