貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 194 Notes to the Financial Statements (Continued) 財務報表附註 （續） 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 財務風險管理及公允價值 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 信貸風險指對手方將違反合約義務導致 本集團蒙受財務虧損的風險。本集團的 信貸風險主要源自應收賬款、合約資產 及債務證券投資。由於對手方為主要銀 行，本集團面臨現金及現金等值及銀行 存款產生的信貸風險有限，因此，本集 團認為信貸風險低。管理層已訂有一套 信貸政策，以持續監控該等信貸風險。 應收賬款及合約資產 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。 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 Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Group. The Group’s credit risk is primarily attributable to trade receivables, contract assets and investments in debt securities. The Group’s exposure to credit risk arising from cash and cash equivalents and deposits with banks is limited because the counterparties are major banks, for which the Group considers to have low credit risk. Management has a credit policy in place and the exposures to these credit risks are monitored on an ongoing basis. Trade receivables and contract assets 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.