Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 237 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) Notes: a. For the purposes of internal credit risk management, the Group uses past due information to assess whether credit risk has increased significantly since initial recognition. 2019 Past due Not past due/ No fixed repayment term Total 二零一九年 逾期款項 無逾期╱ 無固定還款期 總額 RMB’ 000 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 人民幣千元 Bill receivables 應收票據 – 758,311 758,311 Other receivables 其他應收款項 – 101,470 101,470 – 859,781 859,781 2018 Past due Not past due/ No fixed repayment term Total 二零一八年 逾期款項 無逾期╱ 無固定還款期 總額 RMB’ 000 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 人民幣千元 Amount due from a related party 應收關連人士款項 – 3,032 3,032 Bill receivables 應收票據 – 710,363 710,363 Other receivables 其他應收款項 – 73,257 73,257 – 786,652 786,652 b. For trade receivables, the Group has applied the simplified approach in HKFRS 9 to measure the loss allowance at lifetime ECL. Except for debtors with credit-impaired, the Group determines the expected credit loss on these items by using a provision matrix, grouped by debtor’s aging. 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） 附註： a. 出於內部信貸風險管理的目的，本集 團採用逾期資料評估信貸風險自初步 確認以來有否大幅上升。 b. 就貿易應收款項而言，本集團應用了 香港財務報告準則第 9 號的簡單方法以 計量全期預期信貸虧損的虧損撥備。 除出現信貸減值的債務人外，本集團 使用撥備矩陣（按債務人賬齡分組）釐 定該等項目的預期信貸虧損。