Annual Report 2019
舜宇光學科技(集團)有限公司 • 2019 年報 171 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) Despite the aforegoing, the Group assumes that the credit risk on a debt instrument has not increased significantly since initial recognition if the debt instrument is determined to have low credit risk at the reporting date. A debt instrument is determined to have low credit risk if i) it has a low risk of default, ii) the borrower has a strong capacity to meet its contractual cash flow obligations in the near term and iii) adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual cash flow obligations. The Group considers a debt instrument to have low credit risk when it has an internal or external credit rating of ‘investment grade’ as per globally understood definitions. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. (ii) Definition of default For internal credit risk management, the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group). Irrespective of the above, the Group considers that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. 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) 儘管有上述規定,倘債務工具於報告 日期釐定為低信貸風險,本集團假定 該債務工具信貸風險自初步確認以來 並無大幅上升。一項債務工具被釐定 為低信貸風險倘 i )其違約風險低; i i ) 借款人有很強的能力在短期內履行其 近期合約現金流量責任及 iii )經濟及業 務狀況較長遠的不利變化,(但非必然 會)減低借款人履行其合約現金流量責 任的能力。倘一項債務工具的內部或 外部信貸評級為「投資評級」(根據全球 理解的定義),本集團認為其信貸風險 為低。 本集團定期監察用以識別信貸風險有 否大幅上升的標準的成效,並且適時 作出修訂,以確保該標準能夠於有關 款額逾期前識別信貸風險大幅上升。 (ii) 違約的定義 就內部信貸風險管理而言,本集團認 為違約乃於內部建立或外部來源獲取 的資料顯示債務人不大可能向債權人 (包括本集團)全額結清欠款時發生(並 無考慮任何本集團持有的抵押品)。 不論上述情況如何,當金融資產逾期 超過 90 天時,本集團即認為已發生違 約,除非本集團有合理及可靠資料證 明應採用更寬鬆的違約標準。
RkJQdWJsaXNoZXIy NTk2Nzg=