Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 195 舜宇光學科技（集團）有限公司 • 2024 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Financial instruments (Continued) Financial assets (Continued) Impairment of financial assets subject to impairment assessment under HKFRS 9 (Continued) (v) Measurement and recognition of ECL (Continued) Generally, the ECL is the difference between all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive, discounted at the effective interest rate determined at initial recognition. Lifetime ECL for certain trade receivables is considered on a collective basis taking into consideration past due information and relevant credit information such as forward looking macroeconomic information. For collective assessment, the Group takes into consideration the following characteristics when formulating the grouping: • Past-due status; • Nature, size and industry of debtors; and • External credit ratings where available. The grouping is regularly reviewed by management to ensure the constituents of each group continue to share similar credit risk characteristics. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 金融工具 （續） 金融資產（續） 須根據香港財務報告準則第 9 號進行減 值評估的金融資產之減值 （續） (v) 預期信貸虧損的計量及確認 （續） 一般而言，預期信貸虧損為根據合 約應付本集團的所有合約現金流量 與本集團預期將收取的現金流量之 間的差額，並按初步確認時釐定的 實際利率貼現。 若干貿易應收款項的全期預期信貸 虧損經考慮過往逾期資料及前瞻性 宏觀經濟資料等相關信貸資料按集 體基准考慮。 就集體評估而言，本集團訂立組別 時考慮以下特徵： • 逾期情況； • 債務人的性質、規模和行業； 及 • 外部信貸評級（如有）。 管理層定期檢討分組方法，以確保 每個分組的組成部分繼續具有類似 的信貸風險特徵。