貿易通 2020 年年報

192 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（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。 年內，有關應收賬款及合約資產的 虧損撥備賬目變動如下： 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. Receivables that were not past due 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 where 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. Movement in the loss allowance account in respect of trade receivables and contract assets during the year is as follows: 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 1,520 335 Amounts written off during the year 年內撇銷金額 (182) (566) Impairment losses recognised during the year 年內已確認減值虧損 614 1,751 As at 31 December 於十二月三十一日 1,952 1,520