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 89 舜宇光學科技（集團）有限公司 • 2024 中報 19. TRADE AND OTHER RECEIVABLES AND PREPAYMENTS (Continued) The Group allows a credit period of average 90 days to its trade customers. The following is an aged analysis of trade receivables, net of allowance for credit losses, presented based on the invoice date at the end of reporting period, which approximated the respective revenue recognition date. 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） Within 90 days 90 天以內 6,532,388 6,541,100 91 to 180 days 91 至 180 天 299,763 234,254 Over 180 days 180 天以上 23,139 8,560 6,855,290 6,783,914 Movement in the allowance for expected credit losses: 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） Balance at the beginning of the reporting period 報告期初結餘 123,152 93,643 Changes due to financial assets recognised at: 因確認的金融資產的變動： – Impairment losses recognised －確認減值虧損 559 1,496 – Impairment losses reversed －撥回減值虧損 (6,394) (4,997) – Write offs －撇銷 (24,498) (129) New financial assets originated 產生新金融資產 32,793 32,491 Exchange realignment 外匯調整 (2,283) 648 Balance at end of the reporting period 報告期末結餘 123,329 123,152 19. 貿易及其他應收款項及預付 款項（續） 本集團給予貿易客戶平均 90 天的信貸期。 以下為於報告期末基於發票日（與各自的收 入確認日期相若）呈列的貿易應收款項（扣 除信貸虧損撥備）的賬齡分析。 預期信貸虧損撥備變動：