Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 136 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 20. 貿易及其他應收款項及預付 賬款（續） 本集團給予貿易客戶 60 日至 90 日的信貸期。 以下為於報告期期末基於發票日呈列的貿易 應收款項（扣除呆賬撥備）的賬齡分析： 於報告期期末的應收票據賬齡分析如下： 接納任何新客戶前，本集團運用內部評級信 用系統評估潛在客戶的信貸素質及其界定信 貸上限。每年審核一次客戶信貸上限。根據 本集團的評估， 95% 以上的貿易應收款項既 未過期亦無減值，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。 20. TRADE AND OTHER RECEIVABLES AND PREPAYMENT (Continued) The Group allows a credit period from 60 to 90 days to its trade customers. The following is an aged analysis of trade receivables net of allowance for doubtful debts presented based on the invoice date at the end of reporting period. 2009 2008 二零零九年 二零零八年 RMB’000 RMB’000 人民幣千元 人民幣千元 0-90 days 0 至 90 日 243,661 165,830 91-180 days 91 日至 180 日 10,684 12,220 Over 180 days 180 日以上 2,488 915 256,833 178,965 Ageing of bill receivables at the end of reporting period is as follow: 2009 2008 二零零九年 二零零八年 RMB’000 RMB’000 人民幣千元 人民幣千元 0-90 days 0 至 90 日 52,801 42,155 91-180 days 91 日至 180 日 32,530 3,285 85,331 45,440 Before accepting any new customer, the Group has assessed the potential customer’s credit quality and defined credit limits of 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 attributes assessed by the Group. The Group has made specific allowance for certain receivables which are past due but with ageing less than 365 days based on the evaluation of collectability of each accounts and provided fully for all receivables over 365 days because historical experience is such that receivables that are past due beyond 365 days are generally not recoverable.