150 / 187
148
Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
19
應收賬款（續）
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。
20
其他應收款項及預付款項
所有其他應收款項及預付款項預計於一年內
收回或確認為開支。
19 Trade receivables (Continued)
The ageing analysis of trade receivables that are past due but
neither individually nor collectively considered as impaired are as
follows:
2017
2016
二零一七年
二零一六年
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
16,672
14,912
Less than 1 month past due
逾期少於一個月
4,123
4,758
1 to 3 months past due
逾期一至三個月
3,503
4,434
Over 3 months past due
逾期超過三個月
4,635
1,925
12,261
11,117
28,933
26,029
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.
20 Other receivables and prepayments
All other receivables and prepayments are expected to be recovered
or recognised as expenses within one year.