90
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
19 TRADE AND OTHER RECEIVABLES (Continued)
(b) Impairment of trade debtors
Impairment losses in respect of trade debtors are recorded using an allowance account unless the Group is satisfied that recovery of the amount is remote, in which case the impairment loss is written off against trade debtors directly (see note 1(j)(i)).
The movement in the allowance for doubtful debts during the year, including both specific and collective loss components, is as follows:
At 1 January
Impairment loss reversed
Uncollectible amounts written off
At 31 December
The Group
2014
HK$'000
2013
HK$'000
At 31 December 2014 and 2013, the Group's trade debtors were not individually determined to be impaired.
(c)
Trade debtors that are not impaired
497
(24)
(473)
The ageing analysis of trade debtors that are neither individually nor collectively considered to be impaired are as follows:
Neither overdue nor impaired
The Group
2014
2013
HK$'000
HK$'000
151,119
173,885
1 to 3 months overdue
25,761
20,825
More than 3 months but less than 12 months overdue More than 12 months overdue
2,575
10,405
1,307
984
Hong Kong Ferry (Holdings) Company Limited Annual Report 2014
29,643
32,214
180,762
206,099