Annual Report 2007

Notes to the Consolidated Financial Statements 綜合財務報表附註 For the year ended 31 December 2007 截至二零零七年十二月三十一日止年度 110 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 18. Trade and Other Receivables (Continued) Before accepting any new customer, the Group has assessed the potential customer’s credit quality and defined credit limits by customer. Limits attributed to customers are reviewed once a year. 95% of the trade receivables that are neither past due nor impaired have the best credit attributable assessed by the Group. The Group has made specific allowance for certain receivables which are past due but with aging less than 365 days based on the evaluation of collectability of each accounts and provided fully for all receivable over 365 days because historical experience is such that receivables that are past due beyond 365 days are generally not recoverable. After assessment of impairment on individual balances, included in the Group’s trade receivables are debtors with aggregate carrying amount of RMB14,151,000 (2006: RMB8,805,000) which are past due at the reporting date for which was not impaired. The Group does not hold any collateral over these balances. The average age of these receivables is as follow. Ageing of trade receivables which are past due but not impaired 2007 2006 二零零七年 二零零六年 RMB’000 RMB’000 人民幣千元 人民幣千元 91–180 days 91 日至 180 日 12,573 6,198 Over 180 days 180 日以上 1,578 2,607 Total 總計 14,151 8,805 18. 貿易及其他應收款項（續） 接納任何新客戶前，本集團運用內部信 用評級系統評估潛在客戶的信貸質素及 其界定信貸上限。每年審核一次客戶信 貸上限。 95% 的貿易應收款項既未過期 亦無減值，根據本集團的評估，信用評 級最高。 本集團已評估各應收款項的可收回性， 就若干逾期但賬齡不超過 365 日的應收款 項作出特別撥備。由於根據過往經驗， 逾期超過 365 日的應收款項一般無法收 回，故本集團已就所有逾期超過 365 日的 應收款項作出全數撥備。 評估個別結餘減值後，本集團之貿易應 收款項包括於呈報日期已過期的應收賬 款賬面總值人民幣 14,151,000 元（二零零 六年︰人民幣 8,805,000 元），而該等賬款 並無減值。本集團並無就上述應收結餘 持有任何抵押品。該等應收款項平均賬 齡如下。 已過期但無減值的貿易應收款 項賬齡