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 271 舜宇光學科技（集團）有限公司 • 2023 年報 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） 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) Lifetime ECL (not credit- impaired) Lifetime ECL (credit- impaired) Total 全期預期 信貸虧損 （無信貸減值） 全期預期 信貸虧損 （信貸減值） 總額 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 As at 1 January 2022 於二零二二年一月一日 14,836 80,789 95,625 Changes due to financial assets recognised at 1 January 2022: 因於二零二二年一月一日確認的金融資產的變動： – Impairment losses recognised －確認減值虧損 – 7,462 7,462 – Impairment losses reversed －撥回減值虧損 (8,275) – (8,275) – Elimination on disposal of a subsidiary －出售一間附屬公司時對銷 (5,926) – (5,926) New financial assets originated 產生新金融資產 4,704 – 4,704 Exchange realignment 匯率調整 53 – 53 As at 31 December 2022 於二零二二年十二月三十一日 5,392 88,251 93,643 Changes due to financial assets recognised at 1 January 2023: 因於二零二三年一月一日確認的金融資產的變動： – Impairment losses recognised －確認減值虧損 – 1,496 1,496 – Impairment losses reversed －撥回減值虧損 (4,997) – (4,997) – Write-offs －撇銷 (129) – (129) New financial assets originated 產生新金融資產 19,429 13,062 32,491 Transfer to credit-impaired 轉為信貸減值 (14,461) 14,461 – Exchange realignment 匯率調整 648 – 648 As at 31 December 2023 於二零二三年十二月三十一日 5,882 117,270 123,152