2023年香港中華游樂會年報

49 Annual Report 2023 15. 應收賬款及其他應收款項 ACCOUNTS AND OTHER RECEIVABLES 2023 2022 港元 港元 HK$ HK$ 應收賬款 Accounts receivables 46,370,763 41,453,636 其他應收款項 Other receivables 4,724,419 2,001,901 51,095,182 43,455,537 其他應收款項主要包括應收銀行利息。 值理會認為應收賬款及其他應收款項的賬面值已接近公允價值。 Other receivables mainly include bank interest receivables. The Committee considers that the carrying amounts of accounts and other receivables approximate their fair values. 沒有減值之應收賬款 Accounts receivables that are not impaired 既非個別亦非集體被視為減值之應收賬款之賬齡分析如下： The ageing analysis of accounts receivables that are neither individually nor collectively considered to be impaired are as follows: 沒有逾期或減值之應收賬款代表大部份之會員在其過往沒有拖欠記錄。 逾期未付亦未減值之應收賬款包括部份之會員在本會有良好之記錄。根據以往經驗，管理層認為 毋需作出預期信用損失撥備而其餘額相信可全數收回。 本會並無就該等結餘持有任何抵押品或其他信用提升措施。 Receivables that were neither past due nor impaired relate to a wide range of members for whom there was no recent history of default. Receivables that were past due but not impaired relate to a number of members that have a good track record with the Club. Based on past experience, management believes that no ECL is necessary in respect of these balances as the balances are still considered fully recoverable. The Club do not hold any collateral or other credit enhancements over these balances. 2023 2022 港元 港元 HK$ HK$ 沒有逾期或減值 Neither past due nor impaired 44,742,761 39,805,255 逾期少於兩個月 Less than 2 months past due 1,563,333 1,439,503 逾期超過兩個月 Over 2 months past due 64,669 208,878 1,628,002 1,648,381 46,370,763 41,453,636