貿易通 2021 年中報

Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 53 二零二一年中期報告 貿易通電子貿易有限公司 14 應收賬款及合約資產（續） (a) 應收賬款，扣除虧損撥備 本公司一般給予客戶一天至一個月 的信貸期。本集團旗下其他公司所 給予的信貸期乃基於與客戶商訂的 個別商業條款而定。 於報告期末，按發票日期及扣除虧 損撥備計算，應收賬款的賬齡分析 如下： 預期上述結餘均可於一年內收回， 且若干得到客戶提供的按金所保證 （見 附註 17(b) ）。 (b) 合約資產，扣除虧損撥備 本集團的合約包括付款時間表，規 定當達致里程碑時於合約期間支付 階段款項。該等付款時間表防止形 成重大合約資產。 期內確認的所有收益均來自於本期 間已達成（或部分達成）的履約義務。 所有合約資產預期將於一年內收回。 14 Trade receivables and contract assets (Continued) (a) Trade receivables, net of loss allowance Credit terms granted by the Company to customers generally range from one day to one month. Credit terms offered by other companies of the Group based on individual commercial terms negotiated with customers. As of the end of the reporting period, the ageing analysis of trade receivables, based on the invoice date and net of loss allowance, is as follows: As at 30 June 2021 As at 31 December 2020 於二零二一年 六月三十日 於二零二零年 十二月三十一日 HK$’000 HK$’000 港幣千元 港幣千元 Less than 1 month 少於一個月 12,369 12,626 1 to 3 months 一至三個月 6,792 7,141 3 to 12 months 三至十二個月 6,918 16,933 Over 12 months 超過十二個月 1,804 2,877 27,883 39,577 All of the above balances are expected to be recovered within one year and some of them are covered by deposits from customers (see Note 17(b) ). (b) Contract assets, net of loss allowance The Group’s contracts include payment schedules which require stage payments over the contract period once milestones are reached. These payment schedules prevent the build-up of significant contract assets. All of the revenue recognised during the period are from performance obligations satisfied (or partially satisfied) in the current period. All of the contract assets are expected to be recovered within one year.