貿易通 2020 年年報

190 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 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 本集團所給予的信貸期乃基於與客 戶商訂的個別商業條款而定。信貸 期一般介乎一天至一個月。 當本公司登記客戶為用戶時，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。 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。 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 況主要於本集團對個別客戶有重大 風險承擔時產生。報告期末， 1.3% （二零一九年： 39.3% ）及 22.3% （二零 一九年： 66.9% ）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 。 26 Financial risk management and fair values (Continued) (a) Credit risk (Continued) Trade receivables and contract assets Credit terms offered by the Group to customers are based on individual commercial terms negotiated with customers. Credit periods generally range from one day to one month. When the Company registers a customer as a subscriber, the customer is automatically assigned with a credit limit based on the amount of its deposit or bank guarantee. 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. 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, 1.3% (2019: 39.3%) and 22.3% (2019: 66.9%) 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 .