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 90 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 19A.RECEIVABLES AT FVTOCI 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） Receivables at FVTOCI comprise: 按公允值計入其他全面收益的應收款項包括： Bill receivables (Note) 應收票據（附註） 926,426 629,645 Note: The balance represents bills receivables held by the Group which is measured at FVTOCI since the bills are held within the business model whose objective is achieved by both collecting contractual cash flows and selling the financial assets, and the contractual cash flows are solely payments of principal and interest on the principal amount outstanding. The Group has discounted certain bills receivables to banks or endorsed certain bills receivables to its suppliers to settle its payables. These bills are issued or guaranteed by reputable PRC banks with high credit ratings. As the Group has transferred substantially all the risks of these bills to relevant banks/suppliers, it has derecognised these bills receivables. The following table shows Group’s bill receivables amounted to RMB16,590,000 (31 December 2023: RMB44,455,000) being endorsed to certain suppliers for settlement of trade payables or being discounted to certain banks to obtain the funding which the management considered that the Group has not transferred the significant risks and rewards relating to the bill receivables, it continues to recognise the full amount of bill receivables. 19A. 按公允值計入其他全面收益 的應收款項 附註： 結餘指本集團所持有的應收票據按公允 值計入其他全面收益計量，原因為該等 票據是在透過收取合約現金流量及出售 金融資產達到目標的業務模式下持有， 而該等合約現金流量僅為本金及尚未償 還本金額的利息的付款。 本集團已向銀行貼現若干應收票據或向 其供應商背書若干應收票據以結清其應 付款項。該等票據由聲譽良好及具高信 貸評級之中國的銀行發行或擔保。由於 本集團已將該等票據實質上的所有風險 轉讓予相關銀行╱供應商，因此本集團 已終止確認該等應收票據。 下表載列本集團就結清貿易應付款項背 書予若干供應商或為取得資金貼現予若 干銀行的應收票據人民幣 16,590,000 元（二零二三年十二月三十一日：人民 幣 44,455,000 元），管理層認為本集團 並無轉讓應收票據的相關重大風險及回 報，其繼續悉數確認應收票據。