Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 219 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) The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. (ii) Definition of default For internal credit risk management, the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group). Irrespective of the above, the Group considers that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. 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） 本集團定期監察用以識別信貸風險 有否大幅上升的標準的成效，並且 適時作出修訂，以確保該標準能夠 於有關款額逾期前識別信貸風險大 幅上升。 (ii) 違約的定義 就內部信貸風險管理而言，本集團 認為違約乃於內部建立或外部來源 獲取的資料顯示債務人不大可能向 債權人（包括本集團）全額結清欠 款時發生（並無考慮任何本集團持 有的抵押品）。 不論上述情況如何，當金融資產逾 期超過 90 天時，本集團即認為已 發生違約，除非本集團有合理及可 靠資料證明應採用更寬鬆的違約標 準。