Interim Report 2024

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024 截至二零二四年六月三十日止六個月 93 舜宇光學科技（集團）有限公司 • 2024 中報 20. IMPAIRMENT ASSESSMENT ON TRADE RECEIVABLES AND AMOUNTS DUE FROM RELATED PARTIES SUBJECT TO EXPECTED CREDIT LOSS MODEL (Continued) Gross Impairment Average carrying loss loss rate amount allowance 平均虧損率 總賬面值 減值虧損撥備 RMB’000 RMB’000 人民幣千元 人民幣千元 1 to 90 days 1 至 90 天 0.05% 6,533,188 3,393 91 to 120 days 91 至 120 天 0.18% 222,892 391 121 to 180 days 121 至 180 天 1.67% 66,746 1,116 More than 180 days 180 天以上 19.53% 22,099 4,315 6,844,925 9,215 During the current interim period, no impairment allowance for amounts due from related parties was recognised (corresponding period of 2023: impairment of RMB1,608,000), which was assessed individually based on lifetime ECL. The basis of determining the inputs and assumptions and the estimation techniques used in the condensed consolidated financial statements for the six months ended 30 June 2024 are the same as those followed in the preparation of the Group’s annual financial statements for the year ended 31 December 2023. The estimated loss rates are estimated based on historical observed default rates over the expected life of the debtors and are adjusted for 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. 20. 按預期信貸虧損模式計算之 貿易應收款項及應收關連人 士款項的減值評估（續） 於本中期期間，並無確認應收關連人士款 項的減值撥備（二零二三年同期：減值人民 幣 1,608,000 元），其按全期預期信貸虧損 進行個別評估。 釐定截至二零二四年六月三十日止六個月 的簡明綜合財務報表所用輸入數據及假設 以及估計技術的基準與編製本集團截至二 零二三年十二月三十一日止年度的年度財 務報表所採用者相同。 估計虧損率乃基於債務人的預期還款期內 的歷史觀察違約率進行估計，並就無需付 出不必要的成本或努力而可得之前瞻性資 料進行調整。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。