98
Financial Report
財務報告
98
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
11. ACCOUNTS AND OTHER
RECEIVABLES (continued)
Individual credit evaluations are performed on all customers
requiring credit over a certain amount. These take into account
the customer’s past payment history, financial position
and other factors. These accounts receivables are due on
presentation of billings. Normally, apart from certain customers
with good credit ratings, advances are requested from
customers to cover the service fee before rendering of services
by the Council.
Included in the Council’s accounts receivables are debtors
with aggregate carrying amount of HK$2,700,203 (2015:
HK$1,657,704) which are past due at the end of the reporting
period for which the Council has not provided for impairment
loss. The Council does not hold any collateral over these
balances. Based on the historical experiences of the Council,
those receivables that are past due but not impaired are
generally recoverable as there was no recent history of default
and there has not been a significant change in credit quality of
the customers.
Aging of accounts receivables which are past due but not
impaired:
2016
2015
HK$
港幣
HK$
港幣
Less than 1 month 1
個月內
2,397,603
1,649,704
More than 1 month 1
個月以上
302,600
8,000
2,700,203
1,657,704
11.
應收賬款和其他應
收款（續）
本局會針對所有超出一定數額信
貸的客戶實施信貸評估。該信貸
評估會考慮客戶以往的付款記
錄、財務狀況及其他因素。這些
應收賬款在交單時須即支付。一
般而言，除個別信貸紀錄良好的
客戶外，本局於提供服務前均要
求客戶預付服務費用。
本局的應收款項結餘總賬面值是
港幣
2,700,203
元（二零一五年：港
幣
1,657,704
元），該應收賬款於
呈報日已逾期。本局並無就該等
結餘持有任何抵押。根據本局過
往經驗，這些逾期但並無減值的
應收賬款客戶並無拖欠記錄及其
信貸質量一直沒有重大變動。
已逾期但並無減值的應收賬款的
賬齡：