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 286 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 41. RELATED PARTY TRANSACTIONS (Continued) (c) At the end of reporting period, the Group has the following significant balances with related parties: (Continued) The following is an aged analysis of related parties balance of trade nature at the end of reporting period. 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 Current assets: 流動資產： Within 90 days 90 天內 2,400 758 91-180 days 91 至 180 天 – – Over 180 days 180 天以上 – 49 2,400 807 Current liabilities: 流動負債： Within 90 days 90 天內 15,711 9,379 91-180 days 91 至 180 天 4,093 2,157 Over 180 days 180 天以上 – – 19,804 11,536 The Group allows a credit period of 90 days to related party trade receivables (2023: 90 days). The average credit period on purchases of goods from related parties is 90 days (2023: 90 days). As at 31 December 2024, nil (31 December 2023: nil) among the Group’s amount due from a related party is past due. Details of impairment assessment of amount due from a related party are set out in Note 36(b). 41. 關連人士交易（續） (c) 於報告期末，本集團與關連人 士的重大結餘如下：（續） 於報告期末，有關貿易性質的關連人 士結餘賬齡分析如下。 本集團給予關連人士貿易應收款項 90 天的信貸期（二零二三年： 90 天）。採 購關連人士貨品的平均信貸期為 90 天 （二零二三年： 90 天）。 於二零二四年十二月三十一日，本集 團概無（二零二三年十二月三十一日： 無）應收一名關連人士款項已逾期。 應收一名關連人士款項的減值評估詳 情載於附註 36(b) 。