Annual Report 2021

130 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Independent Auditor’s Report 獨立核數師報告 Key audit matter How our audit addressed the key audit matter 關鍵審核事項 核數師如何處理關鍵審核事項 Impairment assessment of trade receivables 貿易應收款項的減值評估 We identified impairment assessment of trade receivables as a key audit matter due to the significance of trade receivables to the Group’s consolidated financial position and the involvement of subjective judgement and management estimates in evaluating the expected credit loss (“ ECL ”) of the Group’s trade receivables at the end of the reporting period. 基於貿易應收款項對　貴集團合併財務狀況的重要性，以 及在報告期末評估　貴集團貿易應收款項的預期信貸虧損 （「 預期信貸虧損 」）時涉及主觀判斷和管理層估計的緣故， 我們將貿易應收款項的減值評估確定為一項關鍵審計事項。 As at 31 December 2021, the Group’s net trade receivables amounted to RMB5,634,652,000, which represented approximately 14.5% of total assets of the Group. Details of trade receivables are set out in Note 25 to the consolidated financial statements. 於二零二一年十二月三十一日，　貴集團的貿易應收款項淨 額為人民幣 5,634,652,000 元，約佔　貴集團總資產的約 14.5% 。貿易應收款項的詳情載於綜合財務報表附註 25 。 As disclosed in Note 36(b) to the consolidated financial statements, the management of the Group estimates the amount of lifetime ECL of trade receivables based on provision matrix through grouping of various debtors that have similar loss patterns. Estimated loss rates are based on historical observed default rates over the expected life of the debtors and forward-looking information. In addition, trade receivables that are credit impaired are assessed for ECL individually. 如綜合財務報表附註 36(b) 所披露，　貴集團管理層通過對具 有類似損失模式的各種債務人進行分組，利用減值矩陣模型 估計貿易應收款項整個存續期的預期信貸虧損。預估的損失 率乃基於　貴集團歷史觀察到債務人於預期壽命間的違約率 及前瞻性資訊。另外，對於信貸減值的貿易應收款項個別評 估其預期信貸虧損。 Our procedures in relation to impairment assessment of trade receivables included: 我們對貿易應收款項的減值評估的相關程式如下： • Understanding the internal controls related to providing allowance under ECL model; • 瞭解與預期信貸虧損模式下的撥備相關的內部監控； • Tes t i ng t he i n t eg r i t y o f i n f o rma t i on used by management to develop the provision matrix, including trade receivables ageing analysis as at 31 December 2021, on a sample basis, by comparing individual items in the analysis with supporting documents; • 測試管理層用於建立減值矩陣模型所使用到的資訊的完 整性，包括通過分析比較單個項目相關的支持文件，對 二零二一年十二月三十一日的貿易應收款項進行賬齡分 析抽樣測試； • Challenging management’s basis and judgement in determining credit loss allowance on trade receivables as at 31 December 2021, including their identification of credit impaired trade receivables, the reasonableness of management’s grouping of the remaining trade debtors into different categories in the provision matrix, and the basis of estimated loss rates applied in each category in the provision matrix (with reference to historical default rates and forward- looking information); and • 質疑管理層在確定二零二一年十二月三十一日的貿易應 收款項信貸虧損撥備的依據和判斷，包括管理層對信用 減值的貿易應收款項的識別，對其他貿易應收款項在減 值矩陣模型中分出不同組別的合理性，以及矩陣中各組 適用的預計損失率的依據（參考歷史違約率和前瞻性資 訊）；及 • Evaluating the disclosures regarding the impairment assessment of trade receivables in Notes 25 and 36(b) to the consolidated financial statements. • 評估綜合財務報表附註 25 和 36(b) 中有關貿易應收款項 減值評估的披露。