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 92 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 19A.RECEIVABLES AT FVTOCI (Continued) The credit period of bill receivables is 90 to 180 days. Aging of bill receivables based on the issue date at the end of the reporting period is as follows: 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 740,481 460,595 91 to 180 days 91 至 180 天 185,945 169,050 926,426 629,645 20. IMPAIRMENT ASSESSMENT ON TRADE RECEIVABLES AND AMOUNTS DUE FROM RELATED PARTIES SUBJECT TO EXPECTED CREDIT LOSS MODEL As part of the Group’s credit risk management, except for the debtors with credit-impaired the Group uses debtors’ aging to assess the impairment for its customers which are with common risk characteristics that are representative of the customers’ abilities to pay all amounts due in accordance with the contractual terms. Debtors with credit-impaired are assessed individually by the Group. The following table provides information about the exposure to credit risk and ECL for trade receivables which are assessed collectively based on provision matrix with lifetime ECL (not credit impaired) as at 30 June 2024. 19A. 按公允值計入其他全面收益 的應收款項（續） 應收票據的信貸期為 90 至 180 天。於報告 期末基於發行日的應收票據賬齡如下： 20. 按預期信貸虧損模式計算之 貿易應收款項及應收關連人 士款項的減值評估 作為本集團信貸風險管理的一部分，除出 現信貸減值的應收款項外，本集團採用應 收款項的賬齡評估客戶減值，該等客戶具 有共同風險特徵，即能代表客戶根據合約 條款支付所有到期款項的能力。本集團對 出現信貸減值的應收款項進行個別評估。 下表提供有關於二零二四年六月三十日就 基於撥備矩陣於全期預期信貸虧損（無信貸 減值）內作出整體評估的貿易應收款項之信 貸風險及預期信貸虧損資料。