Interim Report 2019

22 Hop Fung Group Holdings Limited Interim Report 2019 簡明綜合財務報表附註 （續） 截至二零一九年六月三十日止六個月 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2019 10. TRADE AND OTHER RECEIVABLES (continued) The Group allows credit periods ranging from 5 to 120 days to its trade customers which may be extended to selected trade customers depending on their trade volume and history of settlement with the Group. The following is an aged analysis of trade receivables net of allowance for credit losses presented based on the invoice date, which approximates the respective revenue recognition dates, at the end of the reporting period: 30.6.2019 31.12.2018 於二零一九年 六月三十日 於二零一八年 十二月三十一日 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） Within 30 days 30 日內 140,463 172,181 31–60 days 31 至 60 日 1,268 1,480 61–90 days 61 至 90 日 – 405 141,731 174,066 Included in the Group’s trade receivable balance are debtors with an aggregate carrying amount of HK$32,219,000 (31st December, 2018: HK$30,362,000) which were past due at the reporting date. 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 48 days (31st December, 2018: 45 days) based on invoice dates. 10. 貿易及其他應收款項 （續） 本集團給予貿易客戶 5 至 120 日 信貸期，且可以根據特定貿易客 戶與本集團之貿易量及過往付款 記錄而予以延長該信貸期。下列 為於報告期末基於發票日期（與 各自之收益確認日期相近）扣除 信貸虧損撥備後而呈列之貿易應 收款項之賬齡分析： 本集團之貿易應收款項結餘中包 括賬面值總額為 32,219,000 港元 之應收款項（二零一八年十二月 三十一日： 30,362,000 港元）， 該等款項於報告日已逾期。該等 款項與多名和本集團保持良好貿 易及付款記錄之獨立客戶有關。 相關客戶之信貸質素並無重大改 變，且本集團相信仍可收回該 等結餘。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 48 日（二零一八年十二月三十一 日： 45 日）。