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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
126
Notes to the Financial Statements
財務報表附註
19 Trade receivables
As of the end of the reporting period, the ageing analysis of trade
receivables, based on the invoice date, is as follows:
2016
2015
二零一六年
二零一五年
HK$’000
HK$’000
港幣千元
港幣千元
Less than 1 month
少於一個月
17,463
15,729
1 to 3 months
一至三個月
6,137
2,510
3 to 12 months
三至十二個月
1,619
1,545
Over 12 months
超過十二個月
810
2,122
26,029
21,906
The Group’s credit policy is set out in
Note 26(a)
.
All the above balances are expected to be recovered within one year and
they are generally covered by deposits from customers (see
Note 21(ii)
).
The ageing analysis of trade receivables that are past due but neither
individually nor collectively considered as impaired are as follows:
2016
2015
二零一六年
二零一五年
HK$’000
HK$’000
港幣千元
港幣千元
Neither past due nor impaired
並無逾期亦無減值
14,912
13,522
Less than 1 month past due
逾期少於一個月
4,758
3,317
1 to 3 months past due
逾期一至三個月
4,434
2,520
Over 3 months past due
逾期超過三個月
1,925
2,547
11,117
8,384
26,029
21,906
Receivables that were neither past due nor impaired relate to a wide
range of customers for which there was no recent history of default.
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 no impairment
allowance is necessary in respect of these balances as there has not been
a significant change in credit quality and the balances are still considered
fully recoverable.
19
應收賬款
於報告期末，按發票日期計算，應收賬款的賬齡分析
如下：
本集團的信貸政策載於
附註
26(a)
。
預期上述結餘均可於一年內收回，並一般得到客戶提
供的按金所保證（見
附註
21(ii)
）。
已逾期但並無個別或集體被視作出現減值的應收款項
的賬齡分析如下：
並無逾期亦無減值的應收款項與大量客戶有關，該等
客戶並無近期拖欠還款記錄。
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紀錄良好。根據過
往經驗，管理層認為，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。