Annual Report 2019

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 ANNUAL REPORT 2019 年度報告 131 17. 貿易及其他應收款項 （續） 於二零一九年十二月三十一日，本集團之貿易 應收款項結餘中包括賬面值總額為 20,061,000 港元之應收款項（二零一八年： 30,362,000 港 元），該等款項於報告日已逾期。已逾期結餘 中，並無結餘已逾期 90 日或以上及並無被視為 違約。該等款項與多名和本集團保持良好貿易 及付款紀錄之獨立客戶有關。該等客戶之信貸 質素並無重大改變，且本集團相信仍可收回有 關結餘。本集團並無就該等結餘而持有任何抵 押品。 根據發票日期，該等應收款項的平均賬齡為 49 日（二零一八年： 45 日）。 有關貿易及其他應收款項減值評估之詳情載於 附註 32 。 18. 銀行結餘及現金 銀行結餘及現金乃按現行市場利率 0.001% 至 1.350% （二零一八年： 0.001% 至 1.250% ）計息。 於二零一八年十二月三十一日，銀行結餘及現 金包括按現行年利率 2.06% 計息之定期存款人 民幣 10,000,000 元（相當於 11,299,000 港元）。 本集團銀行結餘之賬面值以相關集團實體之功 能貨幣以外之貨幣列值如下： 17. TRADE AND OTHER RECEIVABLES (Continued) As at 31st December, 2019, included in the Group’s trade receivables balance are debtors with aggregate gross amount of HK$20,061,000 (2018: HK$30,362,000) which were past due as at the reporting date. Out of the past due balances, no balance has been past due 90 days or more and is not considered as in default. Such amount relates to a number of independent customers that have good trade and payment records with the Group. There has not been a significant change in credit quality of the relevant customers and the Group believes that the balances are still recoverable. The Group does not hold any collateral over these balances. The average age of these receivables is 49 days (2018: 45 days) based on invoice dates. Details of impairment assessment of trade and other receivables are set out in note 32. 18. BANK BALANCES AND CASH Bank balances and cash carry interest at prevailing market rates from 0.001% to 1.350% (2018: 0.001% to 1.250%). As at 31st December, 2018, bank balances and cash including time deposit of RMB10,000,000 (equivalent to HK$11,299,000) carried interest at prevailing interest rate at 2.06% per annum. Included in the carrying amount of the Group’s bank balances are following amount denominated in currencies other than functional currency of the relevant group entities: 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 千港元 千港元 RMB 人民幣 34,527 9,057 United States dollars (“USD”) 美元（「美元」） 12,552 5,889 Hong Kong dollars 港元 3,116 2,276