Annual Report 2019

203 ANNUAL REPORT 2019 27. DEBTORS, DEPOSITS AND PREPAYMENTS 2019 2018 HK$’million HK$’million Trade debtors from contracts with customers (Note (a)) 1,003 1,060 Less: allowance for credit losses (Note (a)) (85) (49) Trade debtors, net (Note (c)) 918 1,011 Amounts due from fellow subsidiaries (Note (f)) 10 12 Amounts due from associates (Note (g)) 134 136 Amounts due from joint ventures (Note (f)) 2 19 Amount due from a related party (Note (h)) — 1,183 Dividend receivables 498 297 1,562 2,658 Other debtors, deposits and prepayments 1,873 719 3,435 3,377 Notes: (a) Movements in the allowance for credit losses of trade debtors are as follows: 2019 2018 HK$’million HK$’million As at 1 January 49 52 Allowance for credit losses 39 5 Reversal of allowance (1) (8) Exchange adjustments (2) — As at 31 December 85 49 The allowance for credit losses have been included in administrative expenses in the consolidated statement of profit or loss. The maximum exposure to credit risk at the reporting date is the carrying value of debtors, deposits and prepayments. The Group does not hold any collateral as security. (b) Bill receivables of HK$15 million (2018: HK$13 million) are included in trade debtors as at 31 December 2019.