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 287 舜宇光學科技（集團）有限公司 • 2023 年報 42. 關連人士交易（續） (c) 於報告期末，本集團與關連人 士的重大結餘如下：（續） 於報告期末，有關貿易性質的關連人 士結餘賬齡分析如下。 本集團給予關連人士貿易應收款項 90 天的信貸期（二零二二年： 90 天）。採 購關連人士貨品的平均信貸期為 90 天 （二零二二年： 90 天）。 於二零二三年十二月三十一日，本集 團概無（二零二二年十二月三十一日： 人民幣 14,837,000 元）應收一名關連人 士款項已逾期。於逾期結餘中，概無 （二零二二年十二月三十一日：無）款 項逾期 90 天或以上。 應收一名關連人士款項的減值評估詳 情載於附註 37(b) 。 42. RELATED PARTY TRANSACTIONS (Continued) (c) At the end of reporting period, the Group has the following significant balances with related parties: (Continued) The following is an aged analysis of related parties balance of trade nature at the end of reporting period. 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 Current asset: 流動資產： Within 90 days 90 天內 758 98 91-120 days 91 至 120 天 – 1,838 Over 120 days 120 天以上 49 6,320 807 8,256 Current liabilities: 流動負債： Within 90 days 90 天內 9,379 8,181 91-120 days 91 至 120 天 1,315 1,811 Over 120 days 120 天以上 842 – 11,536 9,992 The Group allows a credit period of 90 days to related party trade receivables (2022: 90 days). The average credit period on purchases of goods from related parties is 90 days (2022: 90 days). As a t 31 Decembe r 2023, n i l (31 Decembe r 2022: RMB14,837,000) among the Group’s amount due from a related party is past due. Out of the past due balances, nil (31 December 2022: nil) has been past due 90 days or more. Details of impairment assessment of amount due from a related party are set out in Note 37(b).