Annual Report 2020

189 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零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 舜宇光學科技（集團）有限公司 • 2020 年報 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) Provision of ECL for trade receivables The Group uses provision matrix to calculate ECL for the trade receivables which are not credit-impaired. The provision matrix are based on debtor’s aging as groupings of various debtors that have similar loss patterns. The provision rate is based on the Group’s historical observed default rates taking into consideration the forward-looking information that is reasonable and supportable available without undue costs or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking information are considered. In addition, trade receivables with credit impaired are assessed for ECL individually. The provision of ECL is sensitive to changes in estimates. The information about the ECL and the Group’s trade receivables are disclosed in Note 36(b) and Note 25 respectively. Estimated impairment of associates As at 31 December 2020, in view of impairment indicators, the Group performed impairment assessment on an associate. Determining whether impairment loss should be recognised requires an estimation of the recoverable amount of the relevant associate which is the higher of value in use and fair value less costs of disposal. The value in use calculation requires the management of the Group to estimate the present value of the estimated cash flows expected to arise from dividends to be received from the associate and the proceeds from the ultimate disposal of the investment taking into account factors including discount rate, dividend payout rate, etc. In cases where the actual cash flows are less or more than expected, or change in facts and circumstances which result in revision of future cash flows estimation, a material reversal or further recognition of impairment may arise, which would be recognised in profit or loss for the period in which such a reversal or further recognition takes place. For the year ended 31 December 2020, the impairment loss of interest recognised in profit or loss was nil (2019: RMB62,866,000). 4. 估計不確定因素的主要來源 （續） 貿易應收款項的預期信貸虧損撥備 本集團使用撥備矩陣以計算並無出現信貸 減值的貿易應收款項的預期信貸虧損。撥 備矩陣乃基於債務人按各債務人類似虧損 模式將其分組的賬齡。撥備率乃基於本集 團過往觀察的逾期率，並考慮無需付出過 多成本或工作即可取的合理及可支持的前 瞻性資料。於每個報告日期，過往觀察的 違約率會重新評估，並會考慮前瞻性資料 的變動。此外，出現信貸減值的貿易應收 款項的預期信貸虧損將獨立地評估。 預期信貸虧損撥備對估算變動敏感。有關 預期信貸虧損及本集團貿易應收款項的資 料分別於附註 36(b) 及附註 25 披露。 聯營公司估計減值 於二零二零年十二月三十一日，由於存在 減值跡象，本集團對一間聯營公司進行減 值評估。釐定是否應確認減值虧損時，須 估計相關聯營公司的可收回金額，為使用 價值及公允值減出售成本之較高者。計算 使用價值要求本集團管理層在估計預期產 生自聯營公司應收股息及最終出售投資所 得款項的估計現金流量的現值時，計及的 因素包括貼現率、股息派付比率等。倘實 際現金流量低於或高於預期，或事實及情 況變動導致修訂未來現金流量估計，或會 出現重大撥回或進一步確認減值，將在該 撥回或進一步確認發生的期間內於損益內 確認。 截至二零二零九年十二月三十一日止年 度，於損益內確認權益的減值虧損為零（二 零一九年：人民幣 62,866,000 元）。