Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四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 251 舜宇光學科技（集團）有限公司 • 2024 年報 28. TRADE AND OTHER PAYABLES (Continued) Notes: (a) During the years ended 31 December 2024 and 2023, certain of the Company’s subsidiaries received bills from the other subsidiaries and discounted the certain bills to bank. The cash flows of such transactions have been presented in cash flow statement as financing activities. The credit period on purchases of goods is average 180 days (2023: 180 days) and the credit period for note payables is 90 days to 365 days averagely (2023: 90 days to 365 days). The Group has financial risk management policies in place to ensure that all payables are settled within the credit time frame. (b) In 2023, certain subsidiaries of the Group entered into the relocation compensation agreement with local government to transfer certain leasehold lands and owned properties due to the urban planning adjustment of Yuyao People’s Government. As the completion of asset transfer is under the administration process of the relevant regulatory authorities and expected to complete more than 12 months, the amount received is classified as “Government relocation compensation received” as non-current liability as at 31 December 2024 and 2023. 29. CONTRACT LIABILITIES 31/12/2024 31/12/2023 二零二四年 十二月三十一日 二零二三年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 Advance from customers 客戶墊付款項 226,734 136,316 28. 貿易及其他應付款項（續） 附註： (a) 截至二零二四年及二零二三年十二月 三十一日止年度，本公司若干附屬公司自 其他附屬公司取得有關票據，並將若干票 據貼現予銀行。該等交易的現金流量於現 金流量表中入賬列為融資活動。 貨品採購的信貸期平均為 180 天（二零二三 年： 180 天）及應付票據的信貸期平均為 90 天至 365 天（二零二三年： 90 天至 365 天）。 本集團已實施財務風險管理政策，以確保 所有應付款項於信貸期內支付。 (b) 於二零二三年，由於餘姚市人民政府的城 市規劃調整，本集團的若干附屬公司與當 地政府訂立拆遷補償款協議以轉讓若干租 賃土地及自有物業。由於資產轉讓須根據 相關監管部門的管理程序完成且預計於 12 個月以上完成，於二零二四年及二零二三 年十二月三十一日，已收款項分類為非流 動負債項下的「取得的政府拆遷補償款」。 29. 合約負債