Tradelink 2024 Interim report

58 Tradelink Electronic Commerce Limited Interim Report 2024 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註（續） 12 應收賬款及合約資產 (a) 應收賬款，扣除虧損撥備 本集團給予客戶的信貸期乃基於與客戶 商訂的個別商業條款而定。信貸期通常 為一天至一個月。 截至報告期末，按發票日期及扣除虧損 撥備計算，應收賬款的賬齡分析如下： 12 Trade receivables and contract assets As at As at 30 June 2024 31 December 2023 於二零二四年 六月三十日 於二零二三年 十二月三十一日 Note HK$’000 HK$’000 附註 港幣千元 港幣千元 Trade receivables, net of loss allowance 應收賬款，扣除虧損撥備 (a) 27,446 31,750 Contract assets, net of loss allowance 合約資產，扣除虧損撥備 (b) 11,116 10,896 38,562 42,646 (a) Trade receivables, net of loss allowance Credit terms offered by the Group to customers are based on individual commercial terms negotiated with customers. Credit periods generally range from one day to one month. As of the end of the reporting period, the ageing analysis of trade receivables, based on the invoice date and net of loss allowance, is as follows: As at As at 30 June 2024 31 December 2023 於二零二四年 六月三十日 於二零二三年 十二月三十一日 HK$’000 HK$’000 港幣千元 港幣千元 Less than 1 month 少於一個月 15,325 21,389 1 to 3 months 一至三個月 4,238 6,981 3 to 12 months 三至十二個月 7,883 3,306 Over 12 months 超過十二個月 — 74 27,446 31,750