Interim Report 2012

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2012 中期報告 44 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2012 簡明綜合 財務報表附註 截至二零一二年六月三十日止六個月 11. 於聯營公司的權益（續） 此單位可收回的金額乃根據使用價值計算 法釐定。使用價值計算乃採用現金流量預 測（根據上海威乾管理層批准的五年期財 政預算得出）及 12% 貼現率。上海威乾五 年期之外的現金流量乃按基於相關行業的 市場增長率預期而釐定的 4.5% 增長率推 斷。計算使用價值時所採用的現金流入╱ 流出估計乃基於現金產生單位的過往表現 及管理層對市場發展的預測而作出。 12. 貿易及其他應收款項及預 付款項 本集團給予貿易客戶 60 日至 90 日的信貸 期。以下為於報告期末基於發票日及票據 發行日分別呈列的貿易應收款項（扣除呆 賬撥備）及應收票據的賬齡分析： 11. INTERESTS IN ASSOCIATES (Continued) The recoverable amount of this unit was determined based on a value in use calculation. The value in use calculation used cash flow projections based on financial budgets approved by management of Visiondigi covering a five-year period and a discount rate of 12%. Visiondigi’s cash flows beyond the five-year period were extrapolated using a 4.5% growth rate, determined based on the expectation of the market growth in the relevant industry. The estimation of cash inflows/outflows used on the value in use calculation was based on the cash generating unit’s past performance and management’s expectations for the market development. 12. TRADE AND OTHER RECEIVABLES AND PREPAYMENT 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) and bill receivables, presented based on the invoice date and the bills issue date, respectively, at the end of the reporting period: 30 June 2012 31 December 2011 二零一二年 二零一一年 六月三十日 十二月三十一日 RMB’000 RMB’000 人民幣千元 人民幣千元 (unaudited) (audited) （未經審核） （經審核） Trade receivables 貿易應收款項 Within 90 days 90 天以內 635,260 418,385 91 to 180 days 91 天至 180 天 9,164 9,873 Over 180 days 180 天以上 604 2,170 645,028 430,428 Bill receivables 應收票據 Within 90 days 90 天以內 150,371 136,720 91 to 180 days 91 天至 180 天 747 3,024 151,118 139,744 Other receivables and prepayments 其他應收款項及預付款項 14,138 57,054 810,284 627,226