Page 36 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

9.應收賬款及其他流動資產（續） 9. ACCOUNTS RECEIVABLE AND OTHER CURRENT ASSETS
(Continued)

(b) 合約成本 (b) Contract costs
資本化之合約成本在本集團履行各項服務合約的履約 The capitalised contract costs are charged to the consolidated
義務時，按照與確認相關成本的收入確認模式，計入 income and expenditure account on a systematic basis that is
consistent with the pattern of the revenue to which the related
綜合收支賬目。 cost is recognised, when the Group satisfies performance
obligations of respective service contracts.

(c) 應收賬款及合約資產減值 (c) Impairment of accounts receivable and contract assets

應收賬款及合約資產計提的減值撥備的變動情況如下： The movements in the allowance for impairment of accounts
receivable and contract assets are as follows:

集團
The Group

2025 2024
港幣千元 港幣千元
HK$’000 HK$’000
於年初 At beginning of year 1,549 1,408
淨增加 Impairment losses recognised 325 141
於年末 At end of year 1,874 1,549

生產力局
The Council

2025 2024
港幣千元 港幣千元
HK$’000 HK$’000
於年初 At beginning of year 1,549 1,408
淨增加 Impairment losses recognised 325 141

於年末 At end of year 1,874 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 An impairment analysis is performed at each reporting date using an
信貸虧損而進行。撥備率乃根據有類似虧損模式之不 allowance matrix to measure expected credit losses. The allowance
rates are based on days past due for groupings of various customer
同 客 戶 組 別 之 逾 期 天 數 釐 定 （ 如 ： 客 戶 類 別 和 評 segments with similar loss patterns (i.e., by customer type and rating).
級）。該計算反映概率加權結果、金錢時間值以及於 The calculation reflects the probability-weighted outcome, the time
value of money and reasonable and supportable information that is
報告日期可獲得有關過去事件、當前狀況及未來經濟 available at the reporting date about past events, current conditions
狀況預測之合理和有依據的資料。一般而言，應收賬 and forecasts of future economic conditions. Generally, trade
款如逾期超過一年並且沒有法律爭議則予以撇銷。 receivables are written off if past due for more than one year and are
not subject to enforcement activity.

34 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25