Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 217 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五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 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) (i) Significant increase in credit risk (Continued) In particular, the following information is taken into account when assessing whether credit risk has increased significantly: • an actual or expected significant deterioration in the financial instrument’s external (if available) or internal credit rating; • significant deterioration in external market indicators of credit risk, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor; • existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor’s ability to meet its debt obligations; • an actual or expected significant deterioration in the operating results of the debtor; • an actual or expected significant adverse change in the regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor’s ability to meet its debt obligations. 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） (i) 信貸風險大幅上升 （續） 尤其，於評估信貸風險有否大幅上 升時，將考慮以下資料： • 金融工具的實際或預期外部 （如有）或內部信貸評級大幅下 降； • 外部市場信貸風險指標大幅 下降（例如信貸息差（即債務 人信貸違約掉期價格）大幅上 升）； • 預期現行或預測業務、金融或 經濟狀況的不利變化導致債務 人履行債務責任的能力大幅下 降； • 債務人的實際或預期營運業績 大幅下降； • 債務人法規上、經濟上或技術 環境上的實際或預期重大不利 變化導致債務人履行債務責任 的能力大幅下降。