HKPC Independent Auditor's Report and Financial Statements 2022-2023

53 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 26. FINANCIAL RISK MANAGEMENT AND FAIR VALUE (continued) (a) Credit risk (continued) Maximum exposure and year-end staging as at 31 March 2023 and 2022 The table below shows the credit quality and the maximum exposure to credit risk based on the Group’s credit policy, which is mainly based on past due information unless other information is available without undue cost or effort, and year-end staging classification as at 31 March 2023 and 2022. The Group As at 31 March 2023 26. 金融風險管理及公允價值(續) (a) 信貸風險(續) 於2023年3月31日和2022年3月31日的最高風 險及年結階段 下表載列於2023年3月31日和2022年3月31日基於本 集團的信貸政策的信貸質素及最高信貸風險(主要基於 逾期資料,除非其他資料可在無須付出不必要成本或 努力的情況下獲得)及年結階段分類。 集團 於2023年3月31日 十二個月 預期信貸虧損 Exposure to 12month expected credit loss 全期預期信貸虧損 Exposure to lifetime expected credit losses 第1階段 Stage 1 第2階段 Stage 2 第3階段 Stage 3 簡化方法 Simplified approach 總額 Total 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 應收賬款* Accounts receivable* – – – 17,789 17,789 合約資產 Contract assets – – – 97,516 97,516 按金和其他應收款項 Deposits and other receivables – 正常** – Normal** 50,455 – – – 50,455 現金、銀行存款及 定期存款 Cash, bank balances, and fixed deposits 1,996,984 – – – 1,996,984 2,047,439 – – 115,305 2,162,744

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