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Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
26
財務風險管理及公允價值（續）
(a)
信貸風險（續）
當客戶登記為用戶時，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，信貸期通常介乎一
日至一個月不等。本集團旗下其他公司
所給予的信貸期乃基於有關公司與客戶
商訂的個別商業條款而定。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）。
本集團的債務證券投資一般為於認可證
券交易所掛牌買賣，並由信貸評級良好
的公司發行的流通證券（
附註
18
）。鑑於
投資對手方具有高信貸評級，管理層並
不預期任何投資對手方會無法履行責
任。然而，本集團財務顧問會監察情
況，如有任何變動，將通知本集團。此
外，投資委員會每年檢討本集團風險。
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發生於本集
團對個別客戶有重大風險承擔時產生。
報告期末，
5.5%
（二零一六年：
6.1%
）
及
19.3%
（二零一六年：
23.0%
）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。
26 Financial risk management and fair values
(Continued)
(a) Credit risk (Continued)
When registering as a subscriber, a customer is automatically
assigned with a credit limit based on the amount of its deposit
or bank guarantee and is normally given credit periods ranging
from one day to one month. Credit terms offered by other
companies of the Group are based on individual commercial
terms negotiated with customers. 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.
Investments in debt securities are normally in liquid securities
quoted on a recognised stock exchange, issued by corporate
with sound credit standing
(Note 18)
. Given their high credit
standing, management does not expect any investment
counterparty to fail to meet its obligations. Nevertheless, the
Group’s financial advisor monitors the situation and will notify
the Group of any change. In addition, the Investment
Committee undertakes annual reviews of the Group’s
exposures.
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, 5.5% (2016: 6.1%) and 19.3% (2016: 23.0%) of the
total trade receivables was due from the Group’s largest
customer and the five largest customers respectively.