Annual Report 2019

240 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 following table shows the movement in lifetime ECL that has been recognised for trade receivables under the simplified approach. Lifetime ECL (not credit- impaired) Lifetime ECL (credit- impaired) Total 全期預期信貸虧損 (無信貸減值) 全期預期信貸虧損 (出現信貸減值) 總額 RMB’ 000 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 人民幣千元 As at 1 January 2018 於二零一八年一月一日 1,966 96,850 98,816 Changes due to financial assets recognised at 1 January 2018: 因於二零一八年一月一日確認的金融資產的變動: – Impairment losses recognised -確認減值虧損 897 – 897 – Impairment losses reversed -撥回減值虧損 – (3,275) (3,275) – Write-offs -撇銷 (1,081) – (1,081) New financial assets originated 產生新金融資產 6,229 – 6,229 As at 31 December 2018 於二零一八年十二月三十一日 8,011 93,575 101,586 Changes due to financial assets recognised at 1 January 2019: 因於二零一九年一月一日確認的金融資產的變動: – Impairment losses recognised -確認減值虧損 – 1,432 1,432 – Impairment losses reversed -撥回減值虧損 (4,249) – (4,249) New financial assets originated 產生新金融資產 13,716 – 13,716 As at 31 December 2019 於二零一九年十二月三十一日 17,478 95,007 112,485 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) 下表載列已於簡單方法下確認的貿易 應收款項全期預期信貸虧損變動。

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