Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 293 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 37. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) Time deposits, short term fixed deposits, pledged bank deposit and bank balances The credit risk on bank balance, time deposits, short term fixed deposits and pledged bank deposits are limited because the counterparties are mainly reputable banks and financial institutions with high credit ratings assigned by international credit-rating agencies. Receivables at FVTOCI The Group has concentration of credit risk on receivables at FVTOCI. The credit risk on receivables at FVTOCI is limited as the related acceptors are several banks and financial institutions mainly with high credit ratings. Other than the above, the Group has no other significant concentration of credit risk with exposure spread over a large number of counterparties and customers. 37. 金融工具（續） b. 財務風險管理目標及政策（續） 信貸風險及減值評估 （續） 定期存款、短期定期存款、已抵押銀 行存款及銀行結餘 銀行結餘、定期存款、短期定期存款 及已抵押銀行存款的信貸風險有限， 原因是對手方主要為由國際信貸評級 機構評定為信貸評級良好的知名銀行 及金融機構。 按公允值計入其他全面收益的應收款項 本集團面臨按公允值計入其他全面收 益的應收款項的信貸集中風險。按公 允值計入其他全面收益的應收款項的 信貸風險有限，因其有關收款人主要 為信貸評級良好的若干銀行及金融機 構。 除上文所述者外，本集團並無其他重 大信貸集中風險，皆因有關風險乃分 散於多名對手方及客戶之中。