Annual Report 2019

236 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 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) The table below details the credit risk exposures of the Group’s financial assets, which are subject to ECL assessment: Notes External credit rating Internal credit rating 12-month or lifetime ECL 2019 Gross Carrying amount 2018 Gross Carrying amount 附註 外部 信貸評級 內部 信貸評級 12 個月或 全期預期信貸虧損 二零一九年 總賬面值 二零一八年 總賬面值 RMB’ 000 RMB’ 000 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 人民幣千元 人民幣千元 Financial assets at amortised cost 按攤銷成本計量的金融資產 Trade receivables 貿易應收款項 26 N/A 不適用 Note b 附註 b Lifetime ECL (provision matrix) 8,375,781 5,093,139 全期預期信貸虧損 （撥備矩陣） Loss Credit-impaired 95,007 8,470,788 93,575 5,186,714 虧損 出現信貸減值 Amount due from a related party 42 N/A Note a 12-month ECL – – 3,032 3,032 應收關連人士款項 不適用 附註 a 12 個月預期信貸虧損 Loan receivables 26 N/A Low risk 12-month ECL 116,184 116,184 107,731 107,731 應收貸款 不適用 低風險 12 個月預期信貸虧損 Bill receivables 26 N/A Note a 12-month ECL 758,311 758,311 710,363 710,363 應收票據 不適用 附註 a 12 個月預期信貸虧損 Other receivables 26 N/A Note a 12-month ECL 67,121 67,121 73,257 73,257 其他應收款項 不適用 附註 a 12 個月預期信貸虧損 Debt instruments at amortised cost 23 BB- N/A 12-month ECL 83,711 83,711 109,394 109,394 按攤銷成本計量的債務工具 BB- 不適用 12 個月預期信貸虧損 Short term fixed deposits 27 AA+ N/A 12-month ECL 15,000 15,000 20,000 20,000 短期定期存款 AA+ 不適用 12 個月預期信貸虧損 Pledged bank deposits 27 AA+ N/A 12-month ECL 6,113 6,113 214,708 214,708 已抵押銀行存款 AA+ 不適用 12 個月預期信貸虧損 Bank balances and cash 27 AA+ N/A 12-month ECL 1,917,239 1,917,239 2,254,299 2,254,299 銀行結餘及現金 AA+ 不適用 12 個月預期信貸虧損 37. 金融工具（續） b. 財務風險管理目標及政策（續） 信貸風險及減值評估（續） 下表詳列本集團受限於預期信貸虧損 評估的金融資產的所面臨的信貸風險：