Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 222 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 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 The measurement of ECL is a function of the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss given default is based on historical data adjusted and forward-looking information. Estimation of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risks of default occurring as the weights. The Group uses a practical expedient in estimating ECL on trade receivables using a provision matrix taking into consideration historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and forward looking information, including time value of money where appropriate, that is available without undue cost or effort. 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. 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 預期信貸虧損計量是違約可能性、 違約損失率（即發生違約時的損失 程度）及違約風險的函數。違約可 能性及違約損失率的評定乃基於經 調整歷史數據及前瞻性資料。預 期信貸虧損的估算乃無偏頗及概率 加權的數額，其按相應違約風險的 權重釐定。本集團使用撥備矩陣並 採用實際權益法估計貿易應收款項 的預期信貸虧損，並考慮過往信貸 虧損經驗，就債務人的特定因素、 整體經濟情況及無需花費不必要成 本或精力可取得的前瞻性資料（包 括在適當情況下考慮資金的時間價 值）作出調整。 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。