Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 239 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 estimated loss rates are estimated based on historical observed default rates over the expected life of the debtors and are adjusted for forward-looking information that is available without undue cost or effort. The grouping is regularly reviewed by management to ensure relevant information about specific debtors is updated. During the year ended 31 December 2019, the Group provided RMB9,467,000 net off reversal of RMB4,249,000 (2018: RMB7,126,000) impairment allowance for trade receivables based on the provision matrix and recognised RMB1,432,000 (2018: reversal of RMB3,275,000) impairment allowance for credit impaired debtors, respectively. 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） 估計虧損率乃基於債務人的預期壽命 內的歷史觀察違約率進行估計，並就 無需付出不必要的成本或努力而獲得 的前瞻性資料進行調整。分類由管理 層定期檢討，以確保有關特定債務人 的相關資料是最新的。 截至二零一九年十二月三十一日止 年度，本集團基於撥備矩陣計提扣 除撥回人民幣 4,249,000 元的人民幣 9 , 467 , 000 元（二零一八年：人民幣 7,126,000 元）的應收貿易款項減值撥 備，並確認人民幣 1,432,000 元（二零 一八年：撥回人民幣 3,275,000 元）的 信貸減值債務人減值撥備。