Interim Report 2022

Hop Fung Group Holdings Limited Interim Report 2022 26 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2022 簡明綜合財務報表附註 （續） 截至二零二二年六月三十日止六個月 14. TRADE AND OTHER RECEIVABLES (continued) As at 30th June, 2022, included in the Group’s trade receivables balance are debtors with aggregate gross amount of HK$26,035,000 (31st December, 2021: HK$28,845,000) which were past due as at the reporting date. Out of the past due balances, no balance (31st December, 2021: 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 65 days (31st December, 2021: 49 days) based on invoice dates. 14. 貿易及其他應收款項 （續） 於二零二二年六月三十日，本 集團之貿易應收款項結餘中包 括合計總額為 26,035,000 港元 （二零二一年十二月三十一日： 28,845,000 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（二零二一年 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 65 日（二零二一年十二 月三十一日： 49 日）。