Annual Report 2023

Corporate Governance Report 企業管治報告 96 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 Group’s principal risks Key controls and treatment plan(s) Target risk trend 本集團主要風險 主要控制及處理方案 目標風險趨向 Customer Credit Risks: 客戶信用風險： – Failure to timely monitor the changes in global trade environment, changes in operating conditions and credit of customers may lead to issues such as failure to fulfill orders, stocking up products in advance and being unable to collect payments for goods. － 未及時監察到全球貿易環境、客戶經營狀況及信用變 化，可能造成訂單無法履約、提前備貨及貨款無法回 款等問題。 – Continuously improving the credit early warning mechanism and implementing dynamic management of customer credit early warning; － 持續完善信用預警機制，實行客戶信用預警動態化管理； – Continuously improving the customer credit management system for better customer credit execution inspection and supervision; － 持續完善客戶信用管理制度，強化客戶信用執行檢查及監督； – Optimizing and strengthening the trend analysis of risk indicators, response and monitoring; － 優化、加強風險指標趨勢分析、應對、監控管理； – Resource integration, linkage of management tools, targeted management of key customers, new customers, and new startups; and － 資源整合、管理工具聯動，對重點客戶、新領域客戶、新增初創 公司等針對性管理；及 – Purchasing insurance relating to receivables, assessing costs and benefits and transfering risks to reduce bad debt losses. － 應收款投保及成本效益評估、轉移風險，降低壞賬損失。