Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 129 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 （續） 於二零二一年十二月三十一日，已收 票據總額 1,178,000 港元（二零二零年： 1,723,000 港元）乃由本集團持有用作日 後償付貿易應收款項。本集團已收的所 有票據的到期日均為一年內。 在接納任何新顧客前，本集團會採用外 部訴訟搜索，評估每名潛在客戶之信貸 質素及為每名客戶設定信貸限額。顧客 之信貸限額及評級會每月作出檢討。 於二零二一年十二月三十一日，本集 團之貿易應收款項結餘中包括合計總 額為 28,845,000 港元（二零二零年： 26,776,000 港元）之應收款項，該等款 項於報告日已逾期。已逾期結餘中， 351,000 港元（二零二零年：無）已逾期 90 日或以上。該等已逾期款項與多名和 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（二零二零年： 59 日）。 除已收票據 1,178,000 港元（二零二零年： 1,723,000 港元）外，本集團並無就該等 結餘持有任何抵押品。 有關貿易及其他應收款項減值評估之詳 情載於附註 31 。 17. TRADE AND OTHER RECEIVABLES (Continued) As at 31st December, 2021, total bills received amounting to HK$1,178,000 (2020: HK$1,723,000) are held by the Group for future settlement of trade receivables. All bills received by the Group are with a maturity period of less than one year. Before accepting any new customer, the Group uses an external litigation search to assess the potential customer’s credit quality and defines credit limits on a customer-by-customer basis. Limits and scoring attributed to customers are reviewed monthly. As at 31st December, 2021, included in the Group’s trade receivables balance are debtors with aggregate gross amount of HK$28,845,000 (2020: HK$26,776,000) which were past due as at the reporting date. Out of the past due balances, HK$351,000 (2020: nil) has been past due 90 days or more. The past due 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 (2020: 59 days) based on invoice dates. Other than bills received amounting to HK$1,178,000 (2020: HK$1,723,000), the Group does not hold any collateral over these balances. Details of impairment assessment of trade and other receivables are set out in note 31.