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二零一七年年報
貿易通電子貿易有限公司
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）
於報告期末，本集團並無高度集中的信
貸風險。信貸風險的最高金額已於財務
狀況表中按各項財務資產的賬面值呈
列。本集團並無提供任何其他將會令致
本集團承受信貸風險的擔保。
有關本集團來自應收賬款及其他應收款
項的信貸風險的進一步量化披露資料，
載於
附註
19
。
(b)
流動資金風險
本集團的所有現金管理工作（包括現金
盈餘的短期投資及籌借貸款（如有需要）
以應付預期現金需求）均由本公司中央
管理。本集團的政策是定期監察即期及
預期流動資金需求以及其對借貸契諾的
遵行情況，確保集團備有充裕的現金儲
備與可變現有價證券，以及從主要財務
機構取得足夠的承諾信貸融資，以應付
其短期及長期流動資金需求。
於二零一七年十二月三十一日，本集團
的流動負債為港幣
204,198,000
元（包括
附註
21
所示的應付賬款、應付款項及其
他應付款項港幣
200,101,000
元），其須
於下一個財政年度內或按要求償還或確
認為收益。本集團董事經考慮下列各項
後認為，本集團會有足夠資金應付到期
債務：
i.
本集團將繼續產生正面經營現金
流；及
ii.
預期報告期末起計十二個月內概無
重大客戶按金須予退還。
26 Financial risk management and fair values
(Continued)
(a) Credit risk (Continued)
At the end of the reporting period, the Group does not have
any significant concentration of credit risk. The maximum
exposure to credit risk is represented by the carrying amount of
each financial asset in the statement of financial position. The
Group does not provide any other guarantees which would
expose the Group to credit risk.
Further quantitative disclosures in respect of the Group’s
exposure to credit risk arising from trade and other receivables
are set out in
Note 19
.
(b) Liquidity risk
All cash management of the Group, including the short term
investment of cash surpluses and raising of loans, if needed, to
cover expected cash demands, are managed centrally by the
Company. The Group’s policy is to regularly monitor current
and expected liquidity requirements and its compliance with
lending covenants, to ensure that it maintains sufficient
reserves of cash and readily realisable marketable securities and
adequate committed lines of funding from major financial
institutions to meet its liquidity requirements in the short and
longer term.
At 31 December 2017, the Group’s current liabilities of
HK$204,198,000, including trade creditors, accounts payable
and other payables of HK$200,101,000 as indicated in
Note 21
,
were due to be repaid or recognised as income during the next
financial year or repayable upon demand. The directors of the
Group are of the opinion that the Group would have sufficient
funds to meet its obligations as and when they fall due, having
regard to the following:
i. The Group will continue to generate positive operating cash
flows; and
ii. it is not expected that significant customer deposits are
required to be refunded in the next twelve months from
the end of the reporting period.