Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 173 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) (v) Measurement and recognition of ECL The measurement of ECL is a function of the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss given default is based on historical data adjusted by forward- looking information. Estimation of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risks of default occurring as the weights. Generally, the ECL is the difference between all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive, discounted at the effective interest rate determined at initial recognition. Where ECL is measured on a collective basis or cater for cases where evidence at the individual instrument level may not yet be available, the financial instruments are grouped on the following basis: • Nature of financial instruments (i.e. the Group’s trade and other receivables, pledged bank deposits, short term fixed deposits and bank balances and cash are each assessed as a separate group. Amount due from a related party and debt instruments at amortised cost are assessed for expected credit losses on an individual basis); • Past-due status; • Aging of debtors; and • External credit ratings where available. 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） (v) 預期信貸虧損的計量及確認 計量預期信貸虧損時，會綜合考慮違 約可能性、違約損失率（即發生違約時 的損失程度）及違約風險承擔。違約可 能性及違約損失率的評定乃基於根據 前瞻性資料作出調整的歷史數據。預 期信貸虧損的估算乃公正及概率加權 的數額，其按相應違約風險的權重釐 定。 一般而言，預期信貸虧損估計為根據 合約應付本集團的所有合約現金流量 與本集團預期將收取的全部現金流量 之間的差額，並按初步確認時釐定的 實際利率貼現。 預期信貸虧損按整體基準計量，或因 應未取得有關個別工具的證據的情況 而計量，而金融工具則按以下基準分 組： • 金融工具性質（即本集團的貿易及 其他應收款項、已抵押銀行存款、 短期定期存款及銀行結餘及現金分 別於不同組別進行評估，應收關連 人士款項及按攤銷成本計量的債務 工具的預期信貸虧損乃按獨立基準 作出評估） ; • 逾期情況； • 債務人賬齡；及 • 外部信貸評級（如有）。