Annual Report 2020

125 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 ANNUAL REPORT 2020 年度報告 17. 貿易、票據及其他應收款項 17. TRADE, BILLS AND OTHER RECEIVABLES 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 千港元 千港元 Trade and bills receivables 貿易及票據應收款項 192,473 149,495 Less: allowance for credit losses 減：信貸虧損撥備 (3,108) (2,935) 189,365 146,560 Other receivables (note) 其他應收款項（附註） 10,690 22,273 Total trade, bills and other receivables 貿易、票據及其他應收款項總額 200,055 168,833 Note: As at 31st December, 2020, balance included a prepaid service fee to an independent third party amounting to HK$9,061,000, which will be utilised in year 2021 (2019: HK$21,403,000, which will be utilised in year 2020). The Group allows credit periods ranging from 5 to 120 days to its trade customers which may be extended to selected trade customers depending on their trade volume and history of settlement with the Group. The following is an aged analysis of trade and bills receivables net of allowance for credit losses presented based on the invoice dates, which approximate the respective revenue recognition dates, at the end of the reporting period: 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 千港元 千港元 Within 30 days 30 日內 175,169 146,212 31–60 days 31 至 60 日 13,565 348 61–90 days 61 至 90 日 631 – 189,365 146,560 Before accepting any new customer, the Group uses an external litigation search to assess the potential customer’s credit quality and defines credit limits on a customer-by- customer basis. Limits and scoring attributed to customers are reviewed monthly. 附註：於二零二零年十二月三十一日，結餘包括將於二 零二一年使用的預付獨立第三方服務費 9,061,000 港元（二零一九年：將於二零二零年使用的 21,403,000 港元）。 本集團給予貿易客戶 5 至 120 日信貸期，且可以根據 特定貿易客戶與本集團之貿易量及過往付款記錄而 予以延長該信貸期。下列為於報告期末基於發票日 期（與各自之收益確認日期相近）扣除信貸虧損撥備 後而呈列之貿易及票據應收款項之賬齡分析： 在接納任何新顧客前，本集團會採用外部訴訟搜 索，評估每名潛在客戶之信貸質素及為每名客戶設 定信貸限額。顧客之信貸限額及評級會每月作出檢 討。