貿易通 2020 年年報

176 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 21 應付賬款、合約負債及其 他應付款項（續） (b) 已收客戶按金 已收按金為客戶獲准使用本集團的 系統進行貿易交易前自客戶收取的 款項。一般來說，客戶可以累積的交 易費，僅以客戶向本集團支付的按 金為限。按金可應客戶要求予以退 還。 (c) 合約負債 本集團會於生產活動開始前收取按 金，此將於合約開始時導致合約負 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 於二零二零年十二月三十一日，預 期將於一年後確認為收入的履約提 前計費金額為港幣 554,000 元（二零 一九年：港幣 800,000 元）。 21 Trade creditors, contract liabilities and other payables (Continued) (b) Customer deposits received Deposits received are monies received from customers before they are allowed to make trade transactions through the use of the Group’s systems. Generally, customers are only allowed to incur transaction charges up to the amount deposited with the Group. Deposits are refundable to customers on demand. (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 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 As at 1 January 於一月一日 12,662 9,566 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 (11,862) (8,732) Increase in contract liabilities as a result of billing in advance 合約負債因提前計費而 增加 14,535 11,828 As at 31 December 於十二月三十一日 15,335 12,662 As at 31 December 2020, the amount of billings in advance of performance expected to be recognised as income after more than one year is HK$554,000 (2019: HK$800,000).