Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 166 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 3 財務風險管理 （續） 3.1 財務風險因素 （續） (b) 信貸風險 （續） (ii) 金融資產減值 （續） 應收賬款及應收票據 （續） 下表呈列應收賬款的賬 面總值與減值損失撥備： 3 FINANCIAL RISK MANAGEMENT (continued) 3.1 Financial risk factors (continued) (b) Credit risk (continued) (ii) Impairment of financial assets (continued) Trade receivables and bills receivable (continued) The following table presents the gross carrying amount and the provision for impairment losses in respect of trade receivables: Lifetime expected Gross Lifetime Net credit carrying expected carrying loss rate amount credit loss amount 全期預計 信貸虧損率 賬面總值 全期預計 信貸虧損 賬面淨值 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 As at 31 December 2021 於二零二一年 十二月三十一日 Aging category 賬齡組別 Within 1 year 一年內 0.09% 796,703 (735) 795,968 Over 1 year 超過一年 100% 21,667 (21,667) – 818,370 (22,402) 795,968 As at 31 December 2020 於二零二零年 十二月三十一日 Aging category 賬齡組別 Within 1 year 一年內 0.03% 639,133 (217) 638,916 Over 1 year 超過一年 100% 28,741 (28,741) – 667,874 (28,958) 638,916