貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 182 Notes to the Financial Statements (Continued) 財務報表附註 （續） 21 應付賬款、合約負債及其他 應付款項（續） (c) 合約負債 本集團會於生產活動開始前收取按金， 此將於合約開始導致合約負債，直至已 確認的項目收益超過按金金額為止。按 金的金額（如有）乃按各個案與客戶磋商 得出。 合約負債的變動 於二零一八年十二月三十一日，預期將 於一年後確認為收入的履約提前計費金 額為港幣 836,000 元。 22 長期服務金撥備 21 Trade creditors, contract liabilities and other payables (Continued) (c) Contract liabilities When the Group receives a deposit before the production activity commences this will give rise to contract liabilities at the start of a contract, until the revenue recognised on the project exceeds the amount of the deposit. The amount of the deposit, if any, was negotiated on a case by case basis with customers. Movements in contract liabilities 2018 二零一八年 HK$’000 港幣千元 As at 1 January 於一月一日 14,295 Decrease in contract liabilities as a result of recognising revenue during the year that was included in the contract liabilities at the beginning of the period 合約負債因年內確認於期初計入合約 負債的收益而減少 (13,152) Increase in contract liabilities as a result of billing in advance 合約負債因提前計費而增加 8,423 As at 31 December 於十二月三十一日 9,566 As at 31 December 2018, the amount of billings in advance of performance expected to be recognised as income after more than one year is HK$836,000. 22 Provision for long service payments 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 As at 1 January 於一月一日 3,093 3,035 Released/utilised 已發放╱已動用 (20) — Provisions charged to profit or loss 於損益扣除的撥備 106 58 As at 31 December 於十二月三十一日 3,179 3,093