貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 196 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） 預期虧損率按過往三年的實際虧損經驗 計算。此等比率為反映期內（往績數據已 在期間收集）經濟狀況差異、目前狀況及 本集團對應收款項預期存續期的經濟狀 況之意見，而加以調整。 《香港會計準則》第 39 號項下的比較資料 於二零一八年一月一日前，僅當有客觀 減值證據時方會確認減值虧損（見 附註 1(k)(i) — 適用於二零一八年一月一日前 的政策）。於二零一七年十二月三十一 日，概無應收賬款被釐定為將予減值。 並不被視為將予減值的應收賬款賬齡分 析如下： 並無逾期亦無減值的應收款項與大量客 戶有關，該等客戶並無近期拖欠還款記 錄。 已逾期惟並無出現減值的應收款項與多 名獨立客戶有關。該等客戶於本集團的 過往信貸記錄良好。根據過往經驗，管 理層認為，由於信貸質素並無重大變 動，且該等結餘仍被視作可全數收回， 故毋須為該等結餘計提減值撥備。 26 Financial risk management and fair values (Continued) (a) Credit risk (Continued) Trade receivables and contract assets (Continued) Expected loss rates are based on actual loss experience over the past three years. These rates are adjusted to reflect differences between economic conditions during the period over which the historic data has been collected, current conditions and the Group’s view of economic conditions over the expected lives of the receivables. Comparative information under HKAS 39 Prior to 1 January 2018, an impairment loss was recognised only when there was objective evidence of impairment (see Note 1(k)(i) — policy applicable prior to 1 January 2018). At 31 December 2017, nil trade receivables was determined to be impaired. The aging analysis of trade debtors that were not considered to be impaired was as follows: 2017 二零一七年 Neither past due nor impaired 並無逾期亦無減值 16,672 Less than 1 month past due 逾期少於一個月 4,123 1 to 3 months past due 逾期一至三個月 3,503 Over 3 months past due 逾期超過三個月 4,635 12,261 28,933 Receivables that were neither past due nor impaired relate to a wide range of customers for which there was no recent history of default. Receivables that were past due but not impaired relate to a number of independent customers that have a good track record with the Group. Based on past experience, management considers that no impairment allowance is necessary in respect of these balances as there has not been a significant change in credit quality and the balances are still considered fully recoverable.