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 271 舜宇光學科技（集團）有限公司 • 2024 年報 36. 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 2023 於二零二三年一月一日 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 Changes due to financial assets recognised at 1 January 2024: 因於二零二四年一月一日確認的金融資產的變動： – Impairment losses recognised －確認減值虧損 – 1,340 1,340 – Impairment losses reversed －撥回減值虧損 (3,974) (21,598) (25,572) – Write-offs －撇銷 (230) (24,253) (24,483) New financial assets originated 產生新金融資產 3,501 20,830 24,331 Exchange realignment 匯率調整 1,011 (2,502) (1,491) As at 31 December 2024 於二零二四年十二月三十一日 6,190 91,087 97,277 36. 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）