Annual Report 2019

HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 112 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 4. 估計不明朗因素之主要來源 （續） 貿易應收款項預期信貸虧損撥備 信貸減值貿易應收款項個別就預期信貸虧損 予以評估。此外，本集團使用撥備模式計算並 未出現信貸減值的貿易應收款項的預期信貸虧 損。撥備比率乃根據逾期情況，而有類似虧損 模式的不同債務人已分組。撥備模式乃根據債 務人的過往違約經驗及目前到期情況分組。於 各報告日期，過往觀察到的違約比率會接受評 估及前瞻性資料會予以考慮。 預期信貸虧損撥備容易受估計變更所影響。關 於預期信貸虧損及本集團貿易應收款項的資料 分別於附註 32 及 17 披露。 5. 收益及分部資料 客戶合約收益的分拆 本集團按貨品種類的收益分析如下： 本集團應用實際權宜方法，關於分配至客戶餘 下合約履約責任的交易價格的資料，由於合約 的原定預期期限少於一年，乃不予披露。 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) Provision of ECL for trade receivables Trade receivables credit-impaired are assessed for ECL individually. In addition, the Group uses provision matrix to calculate ECL for the trade receivables that are not credit-impaired. The provision rates are based on past due status as groupings of various debtors that have similar loss patterns. The provision matrix is grouped based on past default experience and current past due status of the debtors. At every reporting date, the historical observed default rates are reassessed and changes in the forward- looking information are considered. The provision of ECL is sensitive to changes in estimates. The information about the ECL and the Group’s trade receivables are disclosed in notes 32 and 17 respectively. 5. REVENUE AND SEGMENT INFORMATION Disaggregation of revenue from contracts with customers An analysis of the Group’s revenue by type of goods is as follows: 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 千港元 千港元 Sales of containerboard 箱板紙銷售 573,716 553,617 Sales of corrugated packaging 瓦楞包裝銷售 620,366 870,243 1,194,082 1,423,860 The Group applies the practical expedient that information regarding the transaction prices allocated to the remaining performance obligation for contracts with customers is not disclosed as the original expected duration of the contracts is less than one year.