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

54 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) The Group As at 31 March 2022 * For accounts receivable and contract assets to which the Group applies the simplified approach for impairment, information based on the provision matrix is disclosed in note 9. ** The credit quality of the financial assets included in other current assets are considered to be “normal” when they are not past due and there is no information indicating that the financial assets had a significant increase in credit risk since initial recognition. As at 31 March 2023, 47% (2022: 50%) of the total accounts receivable was due from the Group’s five largest customers. As at 31 March 2023, 68% (2022: 70%) of the total contract assets related to the Group’s five largest customers. Further quantitative disclosures in respect of the Group’s exposure to credit risk arising are set out in note 9. 26. 金融風險管理及公允價值(續) (a) 信貸風險(續) 集團 於2022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* – – – 23,447 23,447 合約資產 Contract assets – – – 85,514 85,514 按金和其他應收款項 Deposits and other receivables – 正常** – Normal** 45,499 – – – 45,499 現金、銀行存款及 定期存款 Cash, bank balances, and fixed deposits 1,715,170 – – – 1,715,170 1,760,669 – – 108,961 1,869,630 * 就本集團應用減值簡化法的應收賬款和合約資產而言, 以撥備矩陣為基礎的資料於財務報表附註9披露。 ** 當計入金融資產的其他流動資產並無逾期且並無資料顯 示該等金融資產自初始確認以來的信貸風險大幅上升 時,該等資產的信貸質素被視為「正常」。 於2023年3月31日,集團五大客戶的應收賬款佔應收 賬款總額的47% (2022年:50%)。 於2023年3月31日,集團五大客戶的合約資產佔合約 資產總額的68% (2022年:70%)。 關於集團信貸風險的進一步數量分析,列示於附註9。