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 105 舜宇光學科技（集團）有限公司 • 2024 中報 30. RELATED PARTY DISCLOSURES (Continued) (c) Trade balances with related parties: (Continued) The following is an aged analysis of related parties’ balance of trade nature at the end of reporting period. 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） Current assets: 流動資產： Within 90 days 90 天內 1,584 758 Over 120 days 120 天以上 189 49 1,773 807 Current liabilities: 流動負債： Within 90 days 90 天內 16,545 9,379 91-120 days 91 至 120 天 3,676 1,315 Over 120 days 120 天以上 26 842 20,247 11,536 The Group allows a credit period of 90 days to related party trade receivables (31 December 2023: 90 days). The average credit period on purchases of goods from related parties is 90 days (31 December 2023: 90 days). As at 30 June 2024 and 31 December 2023, no balance for amounts due from related parties was past due while no balance has been past due 90 days or more, out of the past due balances. Details of impairment assessment of amounts due from related parties are set out in Note 20. 30. 關連人士披露（續） (c) 與關連人士之貿易結餘：（續） 以下為於報告期末屬貿易性質的關連 人士結餘的賬齡分析。 本集團給予關連人士貿易應收款項 90 天的信貸期（二零二三年十二月三十一 日： 90 天）。關連人士貨品採購的平 均信貸期為 90 天（二零二三年十二月 三十一日： 90 天）。 於二零二四年六月三十日及二零二三 年十二月三十一日，概無應收關連人 士款項結餘已逾期，而於逾期結餘 中，亦概無結餘逾期 90 天或以上。 應收關連人士款項的減值評估詳情載 於附註 20 。