Interim Report 2021

合豐集團控股有限公司 二零二一年中期報告 27 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2021 簡明綜合財務報表附註 （續） 截至二零二一年六月三十日止六個月 14. TRADE, BILLS 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 and bills receivables net of allowance for credit losses presented based on the invoice dates, which approximate the respective revenue recognition dates, at the end of the reporting period: 30.6.2021 31.12.2020 於二零二一年 六月三十日 於二零二零年 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 165,279 175,169 31–60 days 31 至 60 日 2,065 13,565 61–90 days 61 至 90 日 – 631 167,344 189,365 As at 30th June, 2021, included in the Group’s trade and bills receivables balance are debtors with aggregate gross amount of HK$36,735,000 (31st December, 2020: HK$26,776,000) which were past due as at the reporting date. Out of the past due balances, no balance (31st December, 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 79 days (31st December, 2020: 59 days) based on invoice dates. 14. 貿易、票據及其他應收款 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及票據應 收款項之賬齡分析： 於二零二一年六月三十日，本集 團之貿易及票據應收款項結餘中 包括合計總額為 36,735,000 港元 （二零二零年十二月三十一日： 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，並無結餘（二零二零年 十二月三十一日：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記 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 79 日（二零二零 年十二月三十一日： 59 日）。