Annual Report 2022

171 年報 2022 ANNUAL REPORT 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 信貸風險來自應收賬款、應收 票據、按金及其他應收款、已 抵押銀行存款及銀行結存中產 生。 應收賬款（附註 23 ）、應收票據 （附註 23 ）、按金及其他應收款 （附註 24 ）、已抵押銀行存款 （附註 26(a)) 及銀行結存（附註 26(b)) 之賬面淨值乃本集團所 面對有關金融資產的最大信貸 風險。 (i) 風險管控 為管控該風險，本集團的 存款主要存入國有金融 機構及有良好信譽的銀 行。本集團已制定政策以 確保銷售予擁有相當財 政實力、信用歷史及支付 適當百分比首期付款的 信譽良好客戶，亦制定其 他監控程式以確保採取 跟進措施收回逾期債務。 此外，本集團定期審核個 人客戶的信用限額授權 及每項個別應收賬款的 可收回金額，以確保已就 不可收回款項計提充分 的減值虧損。 3 FINANCIAL RISK MANAGEMENT (continued) 3.1 Financial risk factors (continued) (b) Credit risk Credit risk arises from trade receivables, bills receivables, deposits and other receivables, pledged bank deposits and bank balances. The carrying amounts of trade receivables (Note 23), bills receivables (Note 23), deposits and other receivables (Note 24), pledged bank deposits (Note 26(a)) and bank balances (Note 26(b)) represent the Group’s maximum exposure to credit risk in relation to financial assets. (i) Risk management To manage this risk, deposits of the Group are mainly placed with state- owned financial institutions and reputable banks. The Group has policies in place to ensure that sales are made to reputable and creditworthy customers with an appropriate financial strength, credit history and an appropriate percentage of down payments. It also has other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. In addition, the Group reviews regularly the authorisation of credit limits to individual customers and recoverable amount of each individual trade receivables to ensure that adequate impairment losses are made for irrecoverable amounts.