Interim Report 2024

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024 截至二零二四年六月三十日止六個月 98 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 24. 合約負債 合約負債指本集團已從客戶收取有關尚未 履行向客戶轉移貨品義務的代價。期初的 人民幣 114,357,000 元（二零二三年十二月 三十一日：人民幣 142,399,000 元）的合約 負債對應的履約義務均於報告期內完成， 收入得以確認，且本報告期確認的收入中 不包含任何往期已經實現的履約義務。 25. 遞延收入 於本中期期間，本集團收取與資產及研發 項目有關的政府補助金人民幣 3,200,000 元（二零二三年同期：人民幣 47,125,000 元）。該等金額作為遞延收入處理，並於相 關資產的可使用年期及各研發項目期間內 攤銷。 於 本 中 期 期 間 ， 遞 延 收 入 人 民 幣 34,889,000 元（二零二三年同期：人民幣 96,432,000 元）撥入損益。 於二零二四年六月三十日，遞延收入人 民幣 169,709,000 元（二零二三年十二月 三十一日：人民幣 201,398,000 元）待攤 銷，其中人民幣 8,334,000 元（二零二三年 十二月三十一日：人民幣 8,548,000 元）將 於一年內攤銷並因此分類為流動負債。 24. CONTRACT LIABILITIES 30 June 31 December 2024 2023 二零二四年 六月三十日 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 (Unaudited) (Audited) （未經審核） （經審核） Advance from customers 客戶墊付款項 162,395 136,316 The contract liability is the consideration received from the customers which represents the Group’s remaining obligation to transfer goods to customers. RMB114,357,000 (31 December 2023: RMB142,399,000) of the contract liabilities at the beginning of the period have been realised to revenue in the reporting period and no revenue recognised in the reporting period from the performance obligations were satisfied in previous periods. 25. DEFERRED INCOME Government grants of RMB3,200,000 (corresponding period of 2023: RMB47,125,000) have been received in the current interim period related to assets and research and development projects. The amount has been treated as deferred income and amortised over the useful lives of the relevant assets and periods of the respective research and development projects. During the current interim period, RMB34,889,000 (corresponding period of 2023: RMB96,432,000) of deferred income has been released to profit or loss. As at 30 June 2024, an amount of RMB169,709,000 (31 December 2023: RMB201,398,000) deferred income remains to be amortised, among which RMB8,334,000 (31 December 2023: RMB8,548,000) will be amortised within one year and therefore classified as current liabilities.