Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 270 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 於二零二五年十二月三十一日，本集團 貿易應收款項結餘包括於報告日期已逾 期的總賬面值為人民幣 80,422,000 元（二 零二四年：人民幣 71,828,000 元）的債務 人。於逾期結餘中，人民幣 5,900,000 元 （二零二四年：人民幣 3,386,000 元）已逾 期 90 天或以上。 貿易及其他應收款項的減值評估詳情載於 附註 37(b) 。 25. 按公允值計入其他全面收益 的應收款項 24. TRADE AND OTHER RECEIVABLES AND PREPAYMENTS (Continued) As a t 1 Janua r y 2024, t r ade r ece i vab l es amoun t ed t o RMB6,783,914,000. 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 loss presented based on revenue recognition dates. 31/12/2025 31/12/2024 二零二五年 十二月三十一日 二零二四年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 Within 90 days 90 天以內 8,645,486 7,641,930 91 to 180 days 91 至 180 天 370,976 356,658 Over 180 days 180 天以上 54,711 5,253 9,071,173 8,003,841 As at 31 December 2025, included in the Group’s trade receivables balance are debtors with aggregate carrying amount of RMB80,422,000 (2024: RMB71,828,000) which are past due as at the reporting date. Out of the past due balances, RMB5,900,000 (2024: RMB3,386,000) has been past due 90 days or more. Details of impairment assessment of trade and other receivables are set out in Note 37(b). 25. RECEIVABLES AT FVTOCI 31/12/2025 31/12/2024 二零二五年 十二月三十一日 二零二四年 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 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） 1,508,907 864,520 24. 貿易及其他應收款項及預付 款項（續） 於二零二四年一月一日，貿易應收款項金 額為人民幣 6,783,914,000 元。 本集團給予其貿易客戶平均 90 天的信貸 期。以下為基於收益確認日呈列的貿易應 收款項（扣除信貸虧損撥備）的賬齡分析。