Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 128 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 17. 貿易及其他應收款項 附註：於二零二一年十二月三十一日，結餘包 括墊付予本集團之獨立第三方 Batangas Paper Corporation （「 Batangas 」）之款項 9,108,000 港元（二零二零年： 9,061,000 港元 ) ，有關款項為無抵押、免息及須按 要求時償還。 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： 17. TRADE AND OTHER RECEIVABLES 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 Trade receivables 貿易應收款項 102,709 192,473 Less: allowance for credit losses 減：信貸虧損撥備 (1,076) (3,108) 101,633 189,365 Other receivables (note) 其他應收款項（附註） 11,071 10,690 Total trade and other receivables 貿易及其他應收款項總額 112,704 200,055 Note: As at 31st December, 2021, balance included an advance to Batangas Paper Corporation (“Batangas”) an independent third party to the Group, amounting to HK$9,108,000 (2020: HK$9,061,000), which is unsecured, interest-free and repayable on demand. The Group allows credit periods ranging from 5 to 120 days to its trade customers which may be extended to selected trade customers depending on their trade volume and history of settlement with the Group. The following is an aged analysis of trade receivables net of allowance for credit losses presented based on the invoice dates, which approximates the respective revenue recognition dates, at the end of the reporting period: 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 Within 30 days 30 日內 100,268 175,169 31 - 60 days 31 至 60 日 636 13,565 61 - 90 days 61 至 90 日 378 631 Over 90 days 90 日以上 351 – 101,633 189,365