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 270 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） 估計虧損率乃基於債務人的預期壽命 內的歷史觀察違約率及無需付出不必 要的成本或努力而獲得的前瞻性資料 進行評估。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。 截至二零二三年十二月三十一日止年 度，本集團基於撥備矩陣對應收貿易 款項撥回人民幣 29,000 元（二零二二 年：撥回人民幣 3,571,000 元，不包 括出售一間附屬公司時對銷）的減值撥 備，並確認人民幣 29,019,000 元（二零 二二年：撥回人民幣 7,462,000 元）的 信貸減值債務人減值撥備。 下表載列採用簡單方法確認的貿易應 收款項全期預期信貸虧損變動。 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) The estimated loss rates are estimated based on historical observed default rates over the expected life of the debtors and 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. During the year ended 31 December 2023, the Group reversed RMB29,000 (2022: reversal of RMB3,571,000, excluding the elimination on disposal of a subsidiary) impairment allowance for trade receivables based on the provision matrix and recognised RMB29,019,000 (2022: reversal of RMB7,462,000) impairment allowance for credit impaired debtors, respectively. The following table shows the movement in lifetime ECL that has been recognised for trade receivables under the simplified approach.