Annual Report 2019

170 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 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) (i) Significant increase in credit risk (Continued) In particular, the following information is taken into account when assessing whether credit risk has increased significantly: • an actual or expected significant deterioration in the financial instrument’s external (if available) or internal credit rating; • significant deterioration in external market indicators of credit risk, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor; • existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor’s ability to meet its debt obligations; • an actual or expected significant deterioration in the operating results of the debtor; • an actual or expected significant adverse change in the regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor’s ability to meet its debt obligations. Irrespective of the outcome of the above assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise. 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） (i) 信貸風險大幅上升（續） 尤其，於評估信貸風險有否大幅上升 時，將考慮以下資料： • 金融工具的實際或預期外部（如 有）或內部信貸評級大幅下降； • 外部市場信貸風險指標大幅下降 （例如信貸息差（即債務人信貸違 約掉期價格）大幅上升）； • 預期現行或預測業務、金融或經濟 狀況的不利變化導致債務人履行債 務責任的能力大幅下降； • 債務人的實際或預期營運業績大幅 下降； • 債務人法規上、經濟上或技術環境 上的實際或預期重大不利變化導致 債務人履行債務責任的能力大幅下 降。 不論上述評估結果如何，當合約款項 逾期超 30 天時，本集團假設信貸風險 自初步確認以來大幅上升，除非本集 團有合理及有可靠資料證明的資料顯 示情況並非如此。