Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 268 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 37. 金融工具（續） b. 財務風險管理目標及政策（續） 信貸風險及減值評估（續） 附註：（續） (b) 就貿易應收款項而言，本集團應用了 香港財務報告準則第 9 號的簡單方法以 計量全期預期信貸虧損的虧損撥備。 除出現信貸減值的債務人外，本集團 使用撥備矩陣（按債務人賬齡分組）釐 定該等項目的預期信貸虧損。 (c) 本集團向中國當地個體及小型企業提 供期限為一個月至一年的固定利率貸 款。所有貸款均由擔保支持及╱或由 抵押擔保。應收貸款的信貸風險不高。 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 團使用債務人的賬齡評估其客戶的減 值，因該等客戶具有相同風險特徵（反 映客戶根據合約條款支付所有到期款 項的能力）。下表提供有關所面臨的信 貸風險及基於撥備矩陣於全期預期信 貸虧損（無信貸減值）內作出整體評估 的貿易應收款項的預期信貸虧損的資 料。於二零二三年十二月三十一日， 總賬面值為人民幣 128,738,000 元（二 零二二年：人民幣 88,251,000 元）的信 貸減值債務人則作獨立評估。 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) Notes: (Continued) (b) For trade receivables, the Group has applied the simplified approach in HKFRS 9 to measure the loss allowance at lifetime ECL. Except for debtors with credit-impaired, the Group determines the expected credit loss on these items by using a provision matrix, grouped by debtor’s aging. (c) The Group provides fixed-rate loans with a term from one month to one year to local individuals and small enterprises in the PRC. All loans are either backed by guarantees and/or secured by collaterals. The credit risk of loan receivables is low. 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. The following table provides information about the exposure to credit risk and ECL for trade receivables which are assessed collectively based on provision matrix with lifetime ECL (not credit-impaired). Debtors with credit- impaired with gross carrying amount of RMB128,738,000 as at 31 December 2023 (2022: RMB88,251,000) were assessed individually.