Interim Report 2020
82 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2020 FOR THE SIX MONTHS ENDED 30 JUNE 2020 截至二零二零年六月三十日止六個月 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 20.TRADE AND OTHER RECEIVABLES AND PREPAYMENT (Continued) Movement in the allowance for credit losses: 30 June 2020 31 December 2019 二零二零年 六月三十日 二零一九年 十二月三十一日 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 (unaudited) (audited) (未經審核) (經審核) Balance at the beginning of the reporting period 報告期初結餘 112,485 101,586 Impairment losses recognised on receivables 已確認的應收款項減值虧損 20,346 15,148 Amounts written off as uncollectible 不可收回債項撇銷的金額 (2,952) – Impairment losses reversed 減值虧損撥回 (13,018) (4,249) Balance at end of the reporting period 報告期末結餘 116,861 112,485 21.IMPAIRMENT ASSESSMENT ON TRADE RECEIVABLES SUBJECT TO EXPECTED CREDIT LOSS MODEL 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. Debtors with credit-impaired are assessed individually by the Group. The following table provides information about the exposure to credit risk and ECL for trade receivables which are assessed collectively based on provision matrix as at 30 June 2020. Average loss rate Gross carrying amount Impairment loss allowance 平均虧損率 賬面總值 減值虧損撥備 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 1 to 90 days 1 至 90 天 0.08% 8,254,392 6,430 91 to 120 days 91 至 120 天 2.89% 183,632 5,313 121 to 180 days 121 至 180 天 1.72% 18,909 325 More than 180 days 180 天以上 93.87% 9,031 8,477 8,465,964 20,545 3 20. 貿易及其他應收款項及預付 款項(續) 信貸虧損撥備變動: 21. 按預期信貸虧損模式計算之 貿易應收款項的減值評估 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,本集團採用應 收款項的賬齡評估客戶減值,該等客戶具 有共同風險特徵,即能代表客戶根據合約 條款支付所有到期款項的能力。本集團對 出現信貸減值的應收款項進行個別評估。 下表提供有關於二零二零年六月三十日就 基於撥備矩陣以組合方式評估的貿易應收 款項之信貸風險及預期信貸虧損資料。
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