Interim Report 2020

二零二零年中期報告 25 合豐集團控股有限公司 簡明綜合財務報表附註 （續） 截至二零二零年六月三十日止六個月 14. 貿易及其他應收款項 （續） 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： 於二零二零年六月三十日，本集 團之貿易應收款項結餘中包括賬 面值總額為 16,186,000 港元（未 經審核）之應收款項（二零一九 年十二月三十一日： 20,061,000 港元（經審核）），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。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 68 日（未經審 核）（二零一九年十二月三十一 日： 49 日（經審核））。 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2020 14. TRADE AND OTHER RECEIVABLES (continued) 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: 30.6.2020 31.12.2019 於二零二零年 於二零一九年 六月三十日 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 92,899 146,212 31-60 days 31 至 60 日 1,185 348 94,084 146,560 As at 30th June 2020, included in the Group’s trade receivables balance are debtors with aggregate gross amount of HK$16,186,000 (unaudited) (31st December, 2019: HK$20,061,000 (audited)) 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 68 days (unaudited) (31st December, 2019: 49 days (audited)) based on invoice dates.