貿易通2018年年報

195 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 26 財務風險管理及公允價值 （續） (a) 信貸風險（續） 應收賬款及合約資產（續） 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）。 本集團來自應收賬款的信貸風險主要受 各客戶的個別特性所影響而非客戶經營 業務所在的行業或國家所影響，因此信 貸風險高度集中的情況主要發生於本集 團對個別客戶有重大風險承擔時產生。 報告期末， 2.1% （二零一七年： 5.5% ） 及 25.3% （二零一七年： 19.3% ）的應收 賬款總額分別為應收本集團的最大客戶 及五大客戶的款項。 有關本集團來自應收賬款及合約資產的 信貸風險的進一步量化披露資料，載於 附註 19 。 本集團按相當於全期預期信貸虧損的金 額（用撥備矩陣計算）來計量貿易應收款 項及合約資產虧損撥備。因本集團的過 往信貸虧損經驗沒有顯示不同客戶分部 有重大差異的虧損形態，故按逾期狀態 計算的虧損撥備沒有在本集團不同各戶 群間進一步區分。 下表提供有關本集團於二零一八年十二 月三十一日所面臨的信貸風險以及應收 賬款及合約資產預期信貸虧損的資料： 26 Financial risk management and fair values (Continued) (a) Credit risk (Continued) Trade receivables and contract assets (Continued) 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. The Group’s exposure to credit risk from trade receivables is influenced mainly by the individual characteristics of each customer rather than the industry or country in which the customers operate and therefore significant concentrations of credit risk primarily arise when the Group has significant exposure to individual customers. At the end of the reporting period, 2.1% (2017: 5.5%) and 25.3% (2017: 19.3%) of the total trade receivables was due from the Group’s largest customer and the five largest customers respectively. Further quantitative disclosures in respect of the Group’s exposure to credit risk arising from trade receivables and contract assets are set out in Note 19 . The Group measures loss allowances for trade receivables and contract assets at an amount equal to lifetime ECLs, which is calculated using a provision matrix. As the Group’s historical credit loss experience does not indicate significantly different loss patterns for different customer segments, the loss allowance based on past due status is not further distinguished between the Group’s different customer bases. The following table provides information about the Group’s exposure to credit risk and ECLs for trade receivables and contract assets as at 31 December 2018: Expected loss rate Gross carrying amount Loss allowance 預期虧損率 賬面總值 虧損撥備 % HK$’000 HK$’000 港幣千元 港幣千元 Neither past due nor impaired 並無逾期亦無減值 — 30,262 — Less than 1 month past due 逾期少於一個月 — 4,927 — 1 to 3 months past due 逾期一至三個月 — 3,165 — Over 3 months past due 逾期超過三個月 5.8% 5,763 (335) 44,117 (335)