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Hong Kong Cyberport Management Company Limited
Annual Report 2014/15
118
Notes to the Financial Statements
財務報表附註
Page 118
15 Trade and other receivables
(continued)
All prepayments, deposits and other receivables are
expected to be recovered or recognised as expenses by
the Company within one year, except for the amount of
HK$1,550,073 (2014: HK$3,195,124) which is expected to
be recovered after one year.
(a) The carrying amounts of trade and other receivables
approximate their fair values and are denominated
in Hong Kong dollars.
(b) The credit terms given to the customers range from
0–30 days.
(c) As a t 31 Ma r ch 2015 , t r ade r ece i vab l es o f
HK$3,080,121 (2014: HK$3,902,868) were past due
but not impaired. These relate to a number of
independent customers for whom there is no recent
history of default. The aging analysis of these trade
receivables and net of provision for impairment is as
follows:
15
應收賬款及其他應收款項
（續）
除了為數
1,550,073
港元（
2014
年：
3,195,124
港元）之款項預計於一年後收回外，本公司
所有預付款項、按金和其他應收款項預期
可於一年內收回或確認為支出。
(a)
應收賬款及其他應收款項之賬面值
均與其公允價值相若，並以港元為
單位。
(b)
給予客戶之信貸期為
0
至
30
天。
(c)
於
2015
年
3
月
31
日， 應 收 賬 款
3,080,121
港元（
2014
年：
3,902,868
港元）已逾期但並無減值。該等款項
涉及若干近期並無違約記錄之獨立
客戶。該等應收賬款及已扣除減值
撥備之賬齡分析如下：
2015
2014
HK$
HK$
港元
港元
Neither past due nor impaired
未逾期亦無減值
2,000,996
4,291,134
Less than one month past due
逾期少於
1
個月
2,724,597
2,450,509
One to three months past due
逾期
1–3
個月
321,625
731,595
Over three months past due
逾期
3
個月以上
33,899
720,764
3,080,121
3,902,868
5,081,117
8,194,002
(d) The Company has assessed i f there i s any
impairment on an individual customer basis based
on aging analysis of trade receivables balance,
historical bad debt rates, repayment patterns,
customer credit worthiness and industry trend
analysis. As at 31 March 2015, the amount of the
provision for impairment of trade receivables was
HK$1,421,649 (2014: HK$4,869,891).
(d)
本公司根據應收賬款結餘之賬齡分
析、過往壞賬率、還款方式、客戶信
譽及行業趨勢分析以評估是否有個
別客戶出現減值。於
2015
年
3
月
31
日， 應 收 賬 款 之 減 值 撥 備 為
1,421,649
港元（
2014
年：
4,869,891
港元）。