貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 187 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。 並無逾期亦無減值的應收款項與大量客 戶有關，該等客戶按照根據上述基準釐 定的預期虧損率個別計提撥備。 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， (i) 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， 及 (ii) 有關逾期超過三個月的結餘乃個別 及集體按根據上述基準釐定的預期虧損 率計提撥備。 26 Financial risk management and fair values (Continued) (a) Credit risk (Continued) Trade receivables and contract assets (Continued) 2018 二零一八年 Gross carrying amount Provision on individual basis ECL rates ECLs Loss allowance 賬面總值 個別撥備 預期信 貸虧損率 預期 信貸虧損 虧損撥備 HK$’000 HK$’000 % HK$’000 HK$’000 港幣千元 港幣千元 % 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 6,098 — 5.5% (335) (335) 44,452 — (335) (335) 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. Receivables that were neither past due nor impaired relate to a wide range of customers for which allowance is made on an individual basis based on expected loss rate determined on the basis described above. 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 (i) no impairment allowance is necessary in respect of those balances as there has not been a significant change in credit quality and the balances are still considered fully recoverable, and (ii) allowance is made in respect of balances over 3 months past due on both individual and collective basis based on expected loss rate determined on the basis as described above.