36 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 (continued) The Council At 31 March 2023 At 31 March 2022 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(續) 生產力局 於2023年3月31日 逾期 Past due 即期 Current 少於 1個月 Less than 1 month 一至 三個月 1 to 3 months 三個月 以上 Over 3 months 總計 Total 預期信貸虧損率 Expected credit loss rate 0.190% 0.832% 6.805% 42.247% 1.228% 賬面總值(港幣千元) Gross carrying amount (HK$’000) 107,571 4,087 338 2,715 114,711 預期信貸虧損(港幣千元) Expected credit losses (HK$’000) 204 34 23 1,147 1,408 於2022年3月31日 逾期 Past due 即期 Current 少於 1個月 Less than 1 month 一至 三個月 1 to 3 months 三個月 以上 Over 3 months 總計 Total 預期信貸虧損率 Expected credit loss rate 0.591% 2.518% 3.474% 10.596% 1.422% 賬面總值(港幣千元) Gross carrying amount (HK$’000) 93,902 2,343 5,778 6,928 108,951 預期信貸虧損(港幣千元) Expected credit losses (HK$’000) 555 59 201 734 1,549
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