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Annual Report 2015
二零一五年年報
119
Notes to the Financial Statements
財務報表附註
25 Capital and reserves (continued)
(e) Capital management
The Group’s primary objectives when managing capital are to
safeguard the Group’s ability to continue as a going concern and
to enable the Group to meet its liabilities as they fall due for the
foreseeable future. The Group has no external borrowing at the end
of the reporting period.
The Group’s capital structure is regularly reviewed and managed
with due regard to the capital management objectives of the Group.
Neither the Company nor any of its subsidiaries are subject to
externally imposed capital requirements.
26 Financial risk management and fair values
Exposure to credit, liquidity, interest rate and currency risk arises in the
normal course of the Group’s business. These risks are limited by the
Group’s financial management policies and practices described below.
(a) Credit risk
The Group’s credit risk is primarily attributable to trade receivables
and investments in debt securities. Management has a credit policy
in place and the exposures to these credit risks are monitored on an
ongoing basis.
When registering as a subscriber, a customer is automatically
assigned with a credit limit based on the amount of its deposit or
bank guarantee and is normally given credit periods ranging from
one day to one month. Credit terms offered by other companies of
the Group are based on individual commercial terms negotiated with
customers. The amount of deposit is determined on a customer-by-
customer basis, depending on its usage of the Company’s services.
Generally, if a customer reaches or exceeds its credit limit before the
normal billing cycle, an ad hoc bill will be issued to the customers for
payment by bank direct debit. However, if a customer is in default of
payment for whatever reason, its account is automatically suspended
from operation until all outstanding charges have been fully settled.
For that reason, customers may also, and often do, place deposits
with the Company from time to time to cover their charges.
There is, however, no credit policy for the Company’s ad hoc
customers who are required to pay the relevant charges (including
service charges, service centre handling fees and Government fees)
in full when using the Company over-the-counter services.
25
資本及儲備（續）
(e)
資本管理
本集團管理資本的主要目標為保護本集團持續經
營的能力，以及確保本集團可於可見未來支付到
期負債。本集團於報告期末並無外部借款。
本集團本著資本管理目標，定期檢討及管理資本
架構。
本公司或其任何附屬公司概無受外界施加的資本
規定所規限。
26
金融風險管理及公平值
在本集團的日常業務過程中，會遇上信貸、流動資
金、利率及外匯風險。該等風險受到本集團於下文載
述的財務管理政策及常規所限制。
(a)
信貸風險
本集團的信貸風險主要源自應收賬款及債務證券
投資。管理層已訂有一套信貸政策，以持續監控
該等信貸風險。
當客戶登記為用戶時，本集團會根據客戶的按金
或銀行擔保金額，自動為客戶分配一個信貸額
度，信貸期通常介乎一日至一個月不等。本集團
旗下其他公司所給予的信貸期乃基於有關公司與
客戶商訂的個別商業條款而定。本公司會按客戶
使用本公司服務的用量，而為客戶個別釐定按金
金額。一般而言，如客戶在正常付款週期前達到
或超逾本身的信貸額度，將會向有關客戶發出臨
時賬單，要求有關客戶以銀行直接付款方式支
付。然而，如客戶因任何理由未有付款，則其賬
戶將會自動暫停運作，直至尚欠費用獲全數繳付
為止。基於上述理由，客戶或會（亦往往會）不時
向本公司存入按金，以作支付費用之用。
然而，本公司並未為臨時客戶訂立信貸政策。該
等客戶須於使用本公司的櫃枱服務時，全數支付
有關費用（包括服務費、服務中心手續費及政府收
費）。