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Hong Kong Cyberport Management Company Limited
Annual Report 2013/14
170
15 Trade and other receivables
(continued)
Notes to the Financial Statements
財務報表附註
(c) Trade receivables that exceed the credit terms are not
considered impaired. As at 31 March 2014, trade
receivables of HK$3,902,868 (2013: HK$7,640,123) were
past due but not impaired. These relate to a number of
independent customers for whom there is no recent
history of default. The ageing analysis of these trade
receivables and net of provision for impairment is as
follows:
15
應收賬款及其他應收款項
（續）
(c)
超逾信貸期之應收賬款並未作減值處理。
於
2014
年
3
月
31
日，應收賬款
3,902,868
港元（
2013
年：
7,640,123
港元）已逾期但
並無減值。該等款項涉及若干近期並無違
約記錄之獨立客戶。該等應收賬款及已扣
除減值撥備之賬齡分析如下：
2014
2013
HK$
HK$
港元
港元
Neither past due nor impaired
未逾期亦無減值
4,291,134
3,125,447
Less than one month past due
逾期少於
1
個月
2,450,509
4,307,813
One to three months past due
逾期
1-3
個月
731,595
990,839
Over three months past due
逾期
3
個月以上
720,764
2,341,471
3,902,868
7,640,123
8,194,002
10,765,570
(d) The Company has assessed if there is any impairment on
an individual customer basis based on ageing analysis of
trade receivables balance, historical bad debt rates,
repayment patterns, customer credit worthiness and
industry trend analysis. As at 31 March 2014, the amount
of the provision for impairment of trade receivables was
HK$4,869,891 (2013: HK$6,562,422).
Movements on the provision for impairment of trade
receivables are as follows:
(d)
本公司根據應收賬款結餘之賬齡分析、過
往壞賬率、還款方式、客戶信譽及行業趨
勢分析以評估是否有個別客戶出現減值。
於
2014
年
3
月
31
日，應收賬款之減值撥
備為
4,869,891
港元（
2013
年：
6,562,422
港
元）。
應收賬款減值撥備之變動載列如下：
2014
2013
HK$
HK$
港元
港元
At the beginning of the year
年初
6,562,422
7,635,395
Provision for impairment of
年內應收賬款減值
receivables during the year
撥備
991,006
5,066,248
Unused amount written back
撥回未動用款項
(1,867,683)
(336,420)
Uncollectible amounts written off
註銷不可收回款項
(815,854)
(5,802,801)
At the end of the year
年終
4,869,891
6,562,422
(e) The maximum exposure to credit risk at the balance sheet
date is the fair value of each class of trade and other
receivables mentioned above. The Company does not
hold any collateral as security other than rental deposits
and guarantees from tenants.
(e)
於結算日，所承擔的最高信貸風險為上述
各類應收賬款及其他應收款項之公允價
值。本公司並無持有除租戶按金及擔保外
之任何抵押品作保證。