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 272 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） 於二零二二年十二月三十一日，應收 一名關連人士款項的信貸風險自初始 確認起顯著增加，原因為主要金額已 逾期。應收一名關連人士款項的減值 乃根據全期預期信貸虧損獨立評估。 截至二零二三年十二月三十一日止 年度，本集團撥回虧損撥備人民幣 6,679,000 元。 下表列示已就應收一名關連人士款項 確認的虧損撥備之對賬。 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) As at 31 December 2022, the credit risk of amount due from a related party was significantly increased since initial recognition as the major amount was past due. The impairment of amount due from a related party was assessed individually based on lifetime ECL. The Group reversed loss allowance amounting to RMB6,679,000 during the year ended 31 December 2023. 2022 Loss rate Gross carrying amount Impairment loss allowance 二零二二年 虧損率 總賬面值 減值虧損撥備 RMB’000 RMB’000 人民幣千元 人民幣千元 Amount due from a related party 應收一名關連人士款項 44.72% 14,935 6,679 The following table shows reconciliation of loss allowance that has been recognised for amount due from a related party. Lifetime ECL (not credit- impaired) 全期預期 信貸虧損 （無信貸減值） RMB’000 人民幣千元 As at 1 January 2022 於二零二二年一月一日 – New financial assets originated 產生新金融資產 6,679 As at 31 December 2022 於二零二二年十二月三十一日 6,679 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 reversed －撥回減值虧損 (6,679) As at 31 December 2023 於二零二三年十二月三十一日 –