Annual Report 2022

172 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） (i) 風險管控（續） 截至二零二二年十二月 三十一日止年度銷售的 貨物予中國客戶佔本集 團 營 業 額 56.4% （ 二 零 二一年： 68.2% ）。於二 零二二年十二月三十一 日，其約佔應收賬款賬面 總額的 54.4% （二零二一 年： 67.6% ）。持續密切 監控尚未償還應收結餘 的收回情況，務求將信貸 風險降至最低。 (ii) 金融資產減值 本集團存貨銷售及服務 提供的應收賬款及應收 票據須遵守預期信貸虧 損模式。 應收賬款及應收票據 本集團採用香港財務報 告準則第 9 號簡化法計量 預期信貸虧損，並就所有 應收款項及應收票據使 用終身預期虧損撥備。 關於應收票據，交易對手 於有良好信譽的銀行開 具票據，信貸風險被認為 是低的。該等交易對手 在過去沒有違約。因此， 預期信用損失率估計不 顯著，在期末沒有進行撥 備。 3 FINANCIAL RISK MANAGEMENT (continued) 3.1 Financial risk factors (continued) (b) Credit risk (continued) (i) Risk management (continued) Sales of goods to the customers geographically located in the PRC constituted 56.4% (2021: 68.2%) of the Group’s revenue for the year ended 31 December 2022. They accounted for approximately 54.4% (2021: 67.6%) of the trade receivable balances as at 31 December 2022. Collections of outstanding receivable balances are closely monitored on an ongoing basis to minimise such credit risk. (ii) Impairment of financial assets Trade and bills receivables for sales of goods of the Group and from the provision of services are subject to the expected credit loss model. Trade receivables and bills receivables The Group applies the HKFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and bills receivables. For bills receivables, bills are issued by counterparties at reputable banks and the credit risk is considered to be low. Those counterparties do not have defaults in the past. Therefore, expected credit loss rate is assessed to be insignificant and no provision was made as at each of the end of reporting period.