Annual Report 2018

258 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 22 應收賬款╱應收票據 （續） (b) 應收票據 （續） (i) 應收款之轉讓 以下為本集團於報告期末按全 面追索基準貼現予銀行或背書 予供應商之應收票據。由於本 集團並未轉讓有關該等應收票 據之重大風險及回報，因此將 繼續確認該等應收票據之全部 賬面值及相關負債。該等財務 資產按已攤銷成本於本集團之 綜合財務狀況表內列賬。 有關賬面值如下： 22 Trade receivables/bills receivable (continued) (b) Bills receivable (continued) (i) Transferred receivables The carrying amounts of the bills receivables include receivables which are transferred to banks or suppliers by discounting or endo r s i ng t hose r ece i vab l es on a f u l l recourse basis. Under these arrangements, the Group has not transferred the significant r i s k s a n d r e w a r d s r e l a t i n g t o t h e s e receivables. The Group therefore continues to recognise the transferred assets in their entirety in its consolidated statement of financial position and measuring them at amortised cost. The relevant carrying amounts are as follows: As at 31 December 於十二月三十一日 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Bills receivable discounted to banks with full recourse 按全面追索基準已貼現予 銀行之應收票據 Transferred bills receivable 轉讓應收票據 162,157 37,403 Associated secured borrowings 相關已抵押貸款 (162,157) (37,403) Bills receivable endorsed to suppliers with full recourse 按全面追索基準已背書予銀 行之應收票據 Transferred bills receivable 轉讓應收票據 601,547 523,648 Associated trade payables 相關應付賬款 (557,728) (484,189) Associated other payables 相關其他應付款 (25,999) (31,314) Associated prepayments 相關預付款 (17,363) (5,618) Associated deposit paid for the acquisition of property, plant and equipment 相關購買物業、廠房及 設備之訂金 (457) (2,527)