34 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 9. ACCOUNTS RECEIVABLE AND OTHER CURRENT ASSETS (continued) (c) Impairment of accounts receivable and contract assets The movements in the allowance for impairment of accounts receivable and contract assets are as follows: An impairment analysis is performed at each reporting date using an allowance matrix to measure expected credit losses. The allowance rates are based on days past due for groupings of various customer segments with similar loss patterns (i.e., by customer type and rating). The calculation reflects the probability-weighted outcome, the time value of money and reasonable and supportable information that is available at the reporting date about past events, current conditions and forecasts of future economic conditions. Generally, trade receivables are written off if past due for more than one year and are not subject to enforcement activity. 9. 應收賬款及其他流動資產（續） (c) 應收賬款及合約資產減值 應收賬款及合約資產計提的減值撥備的變動情況如下： 集團 The Group 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 於年初 At beginning of year 1,549 337 淨（減少）╱增加 Net (decrease)/increase (141) 1,212 於年未 At end of year 1,408 1,549 生產力局 The Council 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 於年初 At beginning of year 1,549 277 淨（減少）╱增加 Net (decrease)/increase (141) 1,272 於年未 At end of year 1,408 1,549 減值分析及藉著於各報告日期使用撥備矩陣計量預期 信貸虧損而進行。撥備率乃根據有類似虧損模式之不 同客戶組別之逾期天數釐定（如：客戶類別和評級）。 該計算反映概率加權結果、金錢時間值以及於報告日 期可獲得有關過去事件、當前狀況及未來經濟狀況預 測之合理和有依據的資料。一般而言，應收賬款如逾 期超過一年並且沒有法律爭議則予以撇銷。
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