Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 231 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 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) The following are the key assumptions concerning the future, and other key sources of estimation uncertainty at the end of the reporting period that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Provision of ECL for trade receivables The Group uses provision matrix to calculate ECL for the trade receivables which are not credit-impaired. The provision matrix is based on debtor’s aging as groupings of various debtors that have similar loss patterns. The provision rate is based on the Group’s historical observed default rates taking into consideration the forward-looking information that is reasonable and supportable available without undue costs or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking information are considered. In addition, trade receivables which are credit impaired are assessed for ECL individually. The provision of ECL is sensitive to changes in estimates. The information about the ECL and the Group’s trade receivables are disclosed in Notes 37(b) and 24 respectively. 4. 估計不確定因素的主要來源 （續） 以下為於報告期末很可能導致下一個財政 年度資產及負債賬面值出現重大調整的有 關將來之主要假設及其他估計不確定因素 的主要來源。 貿易應收款項的預期信貸虧損撥備 本集團使用撥備矩陣以計算並無出現信貸 減值的貿易應收款項的預期信貸虧損。撥 備矩陣乃基於債務人的賬齡將具有相似虧 損模式的各債務人分組。撥備率乃基於本 集團過往觀察的違約率，並考慮無需付出 過多成本或工作即可取的合理及可支持的 前瞻性資料。於每個報告日期，過往觀察 的違約率會重新評估，並會考慮前瞻性資 料的變動。此外，出現信貸減值的貿易應 收款項的預期信貸虧損將獨立地評估。 預期信貸虧損撥備對估算變動敏感。有關 預期信貸虧損及本集團貿易應收款項的資 料分別於附註 37(b) 及 24 披露。