Interim Report 2020

舜宇光學科技（集團）有限公司 • 2020 中報 83 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 21.IMPAIRMENT ASSESSMENT ON TRADE RECEIVABLES SUBJECT TO EXPECTED CREDIT LOSS MODEL (Continued) The basis of determining the inputs and assumptions and the estimation techniques used in the condensed consolidated financial statements for the six months ended 30 June 2020 were the same as those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2019. 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. As at 30 June 2020, the impairment allowance was provided in the amount of RMB116,861,000 among which RMB20,545,000 was made based on the provision matrix with life time ECL (not credit-impaired) and RMB96,316,000 was assessed individually on the debtors credit-impaired. 22.TIME DEPOSITS/PLEDGED BANK DEPOSITS/SHORT TERM FIXED DEPOSITS/BANK BALANCES AND CASH During the current interim period, the Group purchased time deposits amounting to RMB500,000,000 with several banks in the PRC. These time deposits carry fixed interest rates ranging from 3.85% to 4.18% (31 December 2019: nil) per annum. The maturity period of these time deposits is three years and are therefore classified as non-current assets. The Group pledged certain of its bank deposits to banks as security for note payables. Short term fixed deposits carry fixed interest rate of 3.15% (31 December 2019: 2.10% to 3.15%) per annum. Short term fixed deposits have original maturity dates ranging from three months to one year and are therefore classified as current assets. Bank balances, which represent saving accounts and deposits, carry interest at market saving rate of 0.35% (31 December 2019: 0.35%) per annum. 21. 按預期信貸虧損模式計算之 貿易應收款項的減值評估 （續） 釐定截至二零二零年六月三十日止六個月 的簡明綜合財務報表所用輸入數據及假設 以及估計技術的基準與編製本集團截至二 零一九年十二月三十一日止年度的年度財 務報表所採用者相同。 估計虧損率乃基於債務人的預期還款期內 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可得之前瞻性資 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。 於二零二零年六月三十日，計提減值撥 備為人民幣 116,861,000 元，其中人民幣 20,545,000 元乃基於全期預期信貸虧損 （無信貸減值）內的撥備矩陣作出，而人民 幣 96,316,000 元的信貸減值應收款項則作 獨立評估。 22. 定期存款╱已抵押銀行存 款╱短期定期存款╱銀行 結餘及現金 於本中期期間，本集團於數家中國的銀行 購入定期存款金額為人民幣 500,000,000 元。該等定期存款固定年利率介乎 3.85% 至 4.18% （二零一九年十二月三十一日： 無）。該等定期存款到期期限為三年，因而 被分類為非流動資產。 本集團已抵押其若干銀行存款作應付票據 的抵押品。 短期定期存款按 3.15% （二零一九年十二月 三十一日： 2.10% 至 3.15% ）的固定年利率 計息。短期定期存款原到期日介乎三個月 至一年，因而被分類為流動資產。 銀行結餘指儲蓄賬戶及存款，按 0.35% （二 零一九年十二月三十一日： 0.35% ）的市場 儲蓄存款年利率計息。