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8. Trade and other receivables (continued)
The ageing analysis of trade receivables based on shipping terms is as follows:

30th September 31st March
2015 2015
HK$’000 HK$’000
0 – 30 days 708,386 143,255
31 – 60 days 137,373 110,115
61 – 90 days 176,317 54,240
Over 90 days 188,444 225,796
1,210,520 533,406

As at 30th September 2015, trade receivables of HK$45,237,000 (31st March 2015: nil)
were considered past due with reference to the credit terms offered. The overdue sum
is not considered as impaired since all of the overdue sum has been settled in October
2015.

9. Trade and other payables
30th September 31st March
2015 2015
HK$’000 HK$’000

Trade payables 812,643 460,239
Other payables and accruals 63,629 51,833

876,272 512,072

The ageing analysis of trade payables based on invoice date is as follows:
30th September 31st March
2015 2015
HK$’000 HK$’000

0 – 30 days 721,722 434,652
31 – 60 days 64,874 16,773
61 – 90 days 22,444 3,247
Over 90 days 3,603 5,567

812,643 460,239

Interim Report 2015 ALCO HOLDINGS LIMITED 11