Annual Report 2018

259 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 22 應收賬款╱應收票據 （續） (c) 應收賬款減值損失撥備 應收賬款減值損失撥備的變動如 下： 22 Trade receivables/bills receivable (continued) (c) Provision for impairment loss on trade receivables The movement on the provision for impairment loss on trade receivables is as follows: As at 31 December 於十二月三十一日 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 At beginning of the year 年初結餘 19,742 19,129 Net impairment loss on trade receivables for the year 本年度應收賬款減值損失淨額 1,365 (728) Exchange differences 匯率調整 (983) 1,341 At end of the year 年末結餘 20,124 19,742 The maximum exposure to credit risk at the reporting date is the carrying values of each class of receivables mentioned above. The Group did not hold any collateral as security for these receivables as at 31 December 2017 and 2018. 於報告日期，最大信貸風險為上述 各類應收款項的賬面值。於二零 一七年及二零一八年十二月三十一 日，本集團並無持有任何抵押品作 為該等應收款項的抵押品。