Annual Report 2022

221 年報 2022 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 23 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： 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 二二年十二月三十一日，本集團並 無持有任何抵押品作為該等應收款 項的抵押品（二零二一年：相同）。 23 TRADE RECEIVABLES/BILLS RECEIVABLES (continued) (c) Provision for impairment losses on trade receivables The movement on the provision for impairment losses on trade receivables is as follows: As at 31 December 於十二月三十一日 2022 2021 二零二二年 二零二一年 HK$’000 HK$’000 港幣千元 港幣千元 At beginning of the year 年初 22,402 28,958 Net impairment losses/(net reversal of impairment losses) on trade receivables for the year 本年度應收賬款減值損失 淨額╱（減值損失撥回淨額） – Continuing operations －持續經營業務 1,114 (7,396) – Discontinued operation (Note 32) －已終止經營業務（附註 32 ） – – Exchange differences 匯兌差額 (1,930) 840 At end of the year 年末 21,586 22,402 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 2022 (2021: same).