Annual Report 2019

238 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) As part of the Group’s credit risk management, except for the debtors with credit-impaired the Group uses debtors’ aging to assess the impairment for its customers which are with common risk characteristics that are representative of the customers’ abilities to pay all amounts due in accordance with the contractual terms. The following table provides information about the exposure to credit risk and ECL for trade receivables which are assessed collectively based on provision matrix with lifetime ECL (not credit-impaired). Debtors with credit- impaired with gross carrying amount of RMB95,007,000 as at 31 December 2019 (2018: RMB93,575,000) were assessed individually. 2019 Average loss rate Gross carrying amount Impairment loss allowance 二零一九年 平均虧損率 總賬面值 減值虧損撥備 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 1 – 90 days 1 至 90 天 0.01% 8,147,073 506 91 – 120 days 91 至 120 天 1.64% 192,506 3,165 121 – 180 days 121 至 180 天 1.47% 19,634 289 More than 180 days 180 天以上 81.59% 16,568 13,518 8,375,781 17,478 2018 Average loss rate Gross carrying amount Impairment loss allowance 二零一八年 平均虧損率 總賬面值 減值虧損撥備 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 1 – 90 days 1 至 90 天 0.01% 4,967,635 528 91 – 120 days 91 至 120 天 1.63% 111,446 1,817 121 – 180 days 121 至 180 天 1.78% 8,270 147 More than 180 days 180 天以上 95.35% 5,788 5,519 5,093,139 8,011 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） 作為本集團信貸風險管理的一部分， 除出現信貸減值的應收款項外，本集 團使用債務人的賬齡評估其客戶的減 值，因該等客戶包含具有相同風險特 徵（反映客戶根據合約條款支付所有到 期款項的能力）。下表提供有關所面臨 的信貸風險及基於撥備矩陣於全期預 期信貸虧損（無信貸減值）內作出整體 評估的貿易應收款項的預期信貸虧損 的資料。於二零一九年十二月三十一 日，總賬面值為人民幣 95,007,000 元 （二零一八年：人民幣 93,575,000 元） 的信貸減值債務人則作獨立評估。