Tradelink 2024 Interim report

59 貿易通電子貿易有限公司 二零二四年中期報告 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（續） (a) 應收賬款，扣除虧損撥備（續） 於二零二四年六月三十日，預期所有應 收賬款均可於一年內收回。於二零二三 年十二月三十一日，預期於超過一年後 收回的應收賬款金額為港幣 260,000 元， 並預期所有其他應收賬款均於一年內收 回。若干應收賬款得到客戶提供的按金 所保證（見 附註 14(b) ）。 (b) 合約資產，扣除虧損撥備 本集團的合約包括付款時間表，規定當 達致里程碑時於合約期間支付階段款 項。此等付款時間表防止形成重大合約 資產。 期內確認的所有收益均來自於本期間已 達成（或部分達成）的履約義務。 於二零二四年六月三十日，預期於超 過一年後收回的合約資產金額為港幣 15,000 元（二零二三年十二月三十一日： 港幣 229,000 元）。預期所有其他合約資 產將於一年內收回。 13 其他應收款項、預付款項及其他 合約成本 預期所有其他應收款項、預付款項及其他合約 成本將於一年內收回或確認為開支。 12 Trade receivables and contract assets (Continued) (a) Trade receivables, net of loss allowance (Continued) As at 30 June 2024, all of the trade receivables are expected to be recovered within one year. As at 31 December 2023, the amount of trade receivables expected to be recovered after more than one year was HK$260,000 and all of the other trade receivables were expected to be recovered within one year. Some of trade receivables are covered by deposits from customers (see Note 14 (b) ). (b) Contract assets, net of loss allowance The Group’s contracts include payment schedules which require stage payments over the contract period once milestones are reached. These payment schedules prevent the build- up of significant contract assets. All of the revenue recognised during the period are from performance obligations satisfied (or partially satisfied) in the current period. As at 30 June 2024, the amount of contract assets expected to be recovered after more than one year is HK$15,000 (31 December 2023: HK$229,000). All of the other contract assets are expected to be recovered within one year. 13 Other receivables, prepayments and other contract costs All other receivables, prepayments and other contract costs are expected to be recovered or recognised as expenses within one year.