Annual Report 2019

216 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 26. TRADE AND OTHER RECEIVABLES AND PREPAYMENT (Continued) Note: The Group provides fixed-rate loans with a term from one month to one year to local individuals and small enterprises in the PRC. All loans are either backed by guarantees and/or secured by collaterals. Rental deposits paid were adjusted upon the initial application of HKFRS 16. Details of the adjustments are set out in Note 2. As at 1 January 2018, trade receivables from contracts with customers amounted to RMB4,449,343,000. The Group allows a credit period of average 90 days to its trade customers and 90 to 180 days for bill receivables. The following is an aged analysis of trade receivables net of allowance for credit loss presented based on the invoice date at the end of the reporting period, which approximated the respective revenue recognition dates. 31/12/2019 31/12/2018 二零一九年 十二月三十一日 二零一八年 十二月三十一日 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 Within 90 days 90 天以內 8,146,567 4,967,107 91 to 180 days 91 天至 180 天 208,686 117,752 Over 180 days 180 天以上 3,050 269 8,358,303 5,085,128 Aging of bill receivables based on the issue date at the end of the reporting period is as follows: 31/12/2019 31/12/2018 二零一九年 十二月三十一日 二零一八年 十二月三十一日 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 Within 90 days 90 天以內 713,304 645,037 91 to 180 days 91 天至 180 天 45,007 65,326 758,311 710,363 26. 貿易及其他應收款項及預付 款項（續） 附註： 本集團向中國當地個體及小型企業提供 期限為一個月至一年的固定利率貸款。 所有貸款均由擔保支持及╱或由抵押擔 保。 於首次應用香港財務報告準則第 16 號時， 已付租賃按金已作調整，調整詳情載於附 註 2 。 於二零一八年一月一日，來自客戶合約的 貿易應收款項為人民幣 4,449,343,000 元。 本集團給予其貿易客戶平均 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 （扣除信貸虧損撥備）的賬齡分析。 於報告期末基於發行日的應收票據賬齡如 下：