Annual Report 2008

Annual Report 2008 年報 127 21. 貿易及其他應收款項及預付 賬款（續） 於結算日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。根據 本集團的評估， 95% 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。 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 13,135,000 元（二零零七年︰人民 幣 14,151,000 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。 21.TRADE AND OTHER RECEIVABLES AND PREPAYMENT (Continued) The ageing analysis of bill receivables at the balance sheet date is as follow: 2008 2007 二零零八年 二零零七年 RMB’000 RMB’000 人民幣千元 人民幣千元 0-90 days 0 至 90 日 42,155 47,604 91-180 days 91 日至 180 日 3,285 24,603 45,440 72,207 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 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. After assessment of impairment on individual balances, included in the Group’s trade receivables are debtors with aggregate carrying amount of RMB13,135,000 (2007: RMB14,151,000) 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.