Notes to the Financial Statements
(Continued)
ৌਕజ
ڝڌ
ൗ
ᚃ
10.
Ꮠϗሪಛ
（續）
(b)
於二零一四年三月三十一日，港幣
112,046,000
元
（二零一三年：港幣
91,514,000
元）的應收賬單減值港
幣
57,900,000
元（二零一三年：港幣
49,094,000
元），其
中港幣
30,203,000
元（二零一三年：港幣
27,889,000
元）
與個別決定減值的應收賬單有關，主要涉及非符合資
格人士，雖然已採取所有可能行動向他們追收欠款，
但成功收回機會不大。在參考以往的過期欠款追收情
況後，繼而作出了港幣
27,697,000
元（二零一三年：港
幣
21,205,000
元）餘額減值備抵，估計部分賬款應可收
回。這些應收賬單的賬齡分析如下：
應收賬款減值撥備的變動如下：
在報告日，最大的信貸風險是上述應收賬款的公允價
值，集團並未持有任何抵押品作抵押。
10. Accounts receivable
(Continued)
(b)
At 31 March 2014, bills receivable of HK$112,046,000 (2013:
HK$91,514,000) were impaired by HK$57,900,000 (2013: HK$49,094,000)
of which HK$30,203,000 (2013: HK$27,889,000) related to receivables
individually determined to be impaired. These mainly related to
non-eligible persons, the recoverability of which are considered to be
low after taking all possible debt recovery actions. Remaining allowance
for impairment of HK$27,697,000 (2013: HK$21,205,000) was made by
reference to historical past due recovery patterns. It was assessed that a
portion of the receivables is expected to be recovered. The aging analysis
of these receivables is as follows:
The Group and HA
ණྠʿᔼ၍҅
At 31 March 2014
HK$’000
2014
ϋ
3
˜
31
˚
ಥ࿆ɷʩ
At 31 March 2013
HK$’000
2013
年
3
月
31
日
港幣千元
Below 30 days
30
日以下
38,589
32,318
Between 31 and 60 days
31
至
60
日
15,046
10,762
Between 61 and 90 days
61
至
90
日
10,215
7,861
Over 90 days
超過
90
日
48,196
40,573
112,046
91,514
Movements in the provision for impairment of accounts receivable are
as follows:
The Group and HA
ණྠʿᔼ၍҅
For the year ended
31 March 2014
HK$’000
࿚Ї
2014
ϋ
3
˜
31
˚˟
ಥ࿆ɷʩ
For the year ended
31 March 2013
HK$’000
截至
2013
年
3
月
31
日止
港幣千元
At beginning of year
於年初
49,094
38,960
Additional provision
撥備增加
45,052
45,322
Uncollectible amounts written off
註銷的未收回款額
(36,246)
(35,188)
At end of year
於年終
57,900
49,094
The maximum exposure to credit risk at the reporting date is the fair
value of receivable mentioned above. The Group does not hold any
collateral as security.
125
ᔼ৫၍ଣ҅ϋజ
2013-2014
