Interim Report 2022

81 舜宇光學科技（集團）有限公司 • 2022 中報 FOR THE SIX MONTHS ENDED 30 JUNE 2022 截至二零二二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. 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。 下表提供有關於二零二二年六月三十日就 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。 釐定截至二零二二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 零二一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。 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 2022. 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 0.06% 6,039,988 3,564 91 to 120 days 91 至 120 天 0.19% 132,340 253 121 to 180 days 121 至 180 天 0.25% 8,957 22 More than 180 days 180 天以上 93.96% 7,284 6,844 6,188,569 10,683 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 2022 were the same as those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2021. 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.