Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 299 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) The estimated loss rates are estimated based on historical observed default rates over the expected life of the debtors and adjusted for forward-looking information that is available without undue cost or effort. The grouping is regularly reviewed by management to ensure relevant information about specific debtors is updated. During the year ended 31 December 2025, the Group recognised RMB6,228,000 (2024: reversal of RMB473,000) impairment allowance for trade receivables based on the provision matrix and recognised nil (2024: recognition of RMB572,000) impairment allowance for credit impaired debtors, respectively. The following table shows the movement in lifetime ECL that has been recognised for trade receivables under the simplified approach. 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） 估計虧損率乃基於債務人的預期年期 內的歷史觀察違約率進行估計及無需 付出不必要的成本或努力而獲得的前 瞻性資料作出調整。分類由管理層定 期檢討，以確保有關特定債務人的相 關資料是最新的。 截至二零二五年十二月三十一日止年 度，本集團基於撥備矩陣對貿易應收 款項確認人民幣 6 , 228 , 000 元（二零 二四年：撥回人民幣 473,000 元）的減 值撥備，並確認無（二零二四年：確認 人民幣 572,000 元）信貸減值債務人減 值撥備。 下表載列採用簡單方法確認的貿易應 收款項全期預期信貸虧損變動。