Annual Report 2024

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 264 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 36. FINANCIAL INSTRUMENTS (Continued) b. Financial risk management objectives and policies (Continued) Credit risk and impairment assessment (Continued) 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 with high credit ratings. Deposits for acquisition of property, plant and equipment The Group also has concentration of credit risk on its deposits for acquisition of property, plant and equipment as 29% (2023: 30%) of the total deposits for acquisition of property, plant and equipment was paid to the Group’s largest three suppliers of property, plant and equipment. The credit risk on the deposits paid is limited as these suppliers are large construction enterprises and equipment suppliers in the PRC and Japan. 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. 36. 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） 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，因其有關收款人為信 貸評級良好的若干銀行及金融機構。 收購物業、機器及設備的按金 本集團因收購物業、機器及設備的按 金而承受信貸集中風險，皆因本集團 已向前三大物業、機器及設備供應商 支付收購物業、機器及設備總按金的 29% （二零二三年： 30% ）。已付按金 的信貸風險有限，因為該等供應商為 中國及日本的大型建築企業及設備供 應商。 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。