Interim Report 2014

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2014 截至二零一四年六月三十日止六個月 舜宇光學科技（集團）有限公司 中期報告 2014 p49 14. 貿易及其他應收款項及預付 款項（續） 附註：於截至二零一二年十二月三十一日止年 度，本集團附屬公司寧波舜宇光電信息有 限公司就拆遷及安置工作將產生的土地開 發成本向餘姚市人民政府墊付資金人民幣 13,000,000 元。於該幅土地公開拍賣時， 墊款為無擔保、免息及須償還。於本中期期 間，本集團於公開拍賣上成功以現金代價人 民幣 23,209,000 元收購土地使用權，該筆 款項已由本集團支付，並於二零一四年六月 三十日的簡明綜合財務狀況表中披露為就收 購土地使用權已支付的按金。該筆人民幣 13,000,000 元的墊款預期於二零一四年退 還，因而於二零一四年六月三十日被分類為 流動資產。於簡明綜合財務報表獲授權刊發 日，墊款已由政府悉數退還。 本集團給予貿易客戶 60 天至 90 天的信貸期， 及給予應收票據 90 天至 180 天的信貸期。以 下為於報告期末基於發票日（與各自的收益確 認日期相若）呈列的貿易應收款項（扣除呆賬 撥備）的賬齡分析。 14.TRADE AND OTHER RECEIVABLES AND PREPAYMENT (Continued) Note: During the year ended 31 December 2012, Ningbo Sunny Opotech Co., Ltd., a subsidiary of the Group, advanced funds of RMB13,000,000 to the Yuyao City Government for land development expenditure cost to be incurred for the demolition and resettlement work. The advance is unsecured, non-interest bearing and is repayable when the piece of land was put into public auction. During the current interim period, the Group was successful in acquiring the land use right at the public auction at a cash consideration of RMB23,209,000 which has been paid by the Group and disclosed as the deposit paid for acquisition of a land use right in the condensed consolidated statement of financial position as at 30 June 2014. The advance of RMB13,000,000 is expected to be refunded in 2014 and therefore the amount is classified as current asset as at 30 June 2014. At the date the condensed consolidated financial statements are authorised for issue, the advance has been refunded by the government in full. The Group allows a credit period from 60 to 90 days to its trade customers and 90 to 180 days for bills receivables. 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, which approximated the respective revenue recognition dates. 30 June 2014 31 December 2013 二零一四年 六月三十日 二零一三年 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） Within 90 days 90 天以內 1,823,796 775,192 91 to 180 days 91 天至 180 天 16,235 10,239 Over 180 days 180 天以上 2,376 1,280 1,842,407 786,711