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 272 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) As at 31 December 2024 and 31 December 2023, no balance for amount due from a related party was past due while no balance has been past due 90 days or more, out of the past due balances. The following table shows reconciliation of loss allowance that has been recognised for amount due from a related party. Lifetime ECL (not credit- impaired) 全期預期 信貸虧損 （無信貸減值） RMB’000 人民幣千元 As at 1 January 2023 於二零二三年一月一日 6,679 Changes due to financial assets recognised at 1 January 2023: 因於二零二三年一月一日確認的金融資產的變動： – Impairment losses reversed －撥回減值虧損 (6,679) As at 31 December 2023 and 31 December 2024 於二零二三年十二月三十一日及二零二四年十二月三十一日 – Liquidity risk The Group has net current assets amounting to approximately RMB15,072,476,000 at 31 December 2024 (31 December 2023: RMB13,857,329,000) and has low exposure to liquidity risk of being unable to raise sufficient funds to meet its financial obligations when they fall due. In the management of the liquidity risk, the Group monitors and maintains a level of cash and cash equivalents deemed adequate by the directors of the Company to finance the Group’s operations and mitigate the effects of fluctuations in cash flows. 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） 於二零二四年十二月三十一日及二零 二三年十二月三十一日，應收一名關 連人士款項結餘中並無逾期款項，且 逾期結餘中並結餘逾期 90 天或以上。 下表列示已就應收一名關連人士款項 確認的虧損撥備之對賬。 流動資金風險 本集團於二零二四年十二月三十一日的 流動資產淨值約人民幣 15,072,476,000 元（二零二三年十二月三十一日：人民幣 13,857,329,000 元），故因未能籌募足夠資 金以履行到期財務責任的流動資金風險相 當低。 為管理流動資金風險，本集團監控及維持 本公司董事認為足夠的現金及現金等值項 目，用作本集團的營運資金及減輕現金流 量不穩定的影響。