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 94 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 20. IMPAIRMENT ASSESSMENT ON TRADE RECEIVABLES AND AMOUNTS DUE FROM RELATED PARTIES SUBJECT TO EXPECTED CREDIT LOSS MODEL (Continued) As at 30 June 2024, the Group provided impairment allowance for trade receivables of RMB123,329,000 (31 December 2023: RMB123,152,000), among which RMB9,215,000 (31 December 2023: RMB5,882,000) was made based on the provision matrix with life time ECL (not credit-impaired) while RMB114,114,000 (31 December 2023: RMB117,270,000) was assessed individually on the credit-impaired debtors. 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（續） 於二零二四年六月三十日，本集團就 貿 易 應 收 款 項 計 提 減 值 撥 備 人 民 幣 123,329,000 元（二零二三年十二月三十一 日：人民幣 123,152,000 元），其中人民 幣 9,215,000 元（二零二三年十二月三十一 日：人民幣 5,882,000 元）乃基於全期預 期信貸虧損（無信貸減值）內的撥備矩陣作 出，而人民幣 114,114,000 元（二零二三年 十二月三十一日：人民幣 117,270,000 元） 的信貸減值應收款項則作獨立評估。