Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 244 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 26. 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。 下表載列本集團就償付貿易應付款項 背書予若干供應商以結清應付款項或 為取得資金貼現予若干銀行的應收票 據人民幣 44,455,000 元（二零二二年： 人民幣 37,681,000 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 的賬面值。 於二零二三年十二月三十一日 26. RECEIVABLES AT FVTOCI 31/12/2023 31/12/2022 二零二三年 十二月三十一日 二零二二年 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） 629,645 548,956 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 RMB44,455,000 (2022: RMB37,681,000) 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. As at 31 December 2023 Bills discounted to banks with full recources Bills endorsed to suppliers with full recources Total 全面追索貼現予 銀行的票據 全面追索背書予 供應商的票據 總額 RMB’000 RMB’000 RMB’000 人民幣千元 人民幣千元 人民幣千元 Carrying amount of transferred assets 已轉讓資產的賬面值 20,059 24,396 44,455 Carrying amount of associated liabilities 相關負債之賬面值 (20,059) (24,396) (44,455) Net position 淨金額 – – –