Annual Report 2018

275 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 33 Notes to the consolidated statement of cash flows (a) Reconciliation of loss before income tax to cash flows used in operating activities As at 31 December 於十二月三十一日 2018 2017 二零一八年 二零一七年 NOTES HK$’000 HK$’000 附註 港幣千元 港幣千元 Cash flows from operating activities 經營活動產生之現金流量 Loss before tax 除稅前虧損 (11,117) (75,213) Adjustments for: 經調整： Reversal of provision for impairment loss on trade receivables, net 撥回應收賬款減值損失撥備淨額 1,365 (728) Net provision for inventories recognised 已確認存貨撥備淨額 (740) (1,708) Amortisation of prepaid lease payments 預付租賃款項之攤銷 4,681 7,919 Bad debts written off/(recovered) 壞賬註銷╱（收回） 355 (1,700) Changes in fair value of investment properties 投資物業公平值之變動 (4,017) (23,820) Depreciation of property, plant and equipment 物業、廠房及設備之折舊 130,343 118,903 Interest expenses and amortisation of loan transaction costs 利息支出及貸款交易成本之攤銷 55,386 52,487 Loss/(gain) on disposal of club memberships, net 出售會籍之虧損╱（收益）淨額 225 (395) Impairment losses recognised in respect of prepaid lease payments 有關預付租賃款項之已確認減值損失 19 – 72,523 Interest income 利息收入 (1,297) (399) Losses on disposal of property, plant and equipment, net 出售物業、廠房及設備之虧損淨額 2,723 110 Operating cash flows before movements in working capital 流動資金變動前之經營現金流量 177,907 147,979 Increase in inventories 存貨之增加 (28,380) (58,034) Increase in trade receivables 應收賬款之增加 (30,856) (87,597) Increase in bills receivable 應收票據之增加 (282,746) (205,023) Decrease in prepayments, deposits and other receivables 預付款、按金及其他應收款之減少 26,671 13,651 Increase in trade and bills payables 應付賬款及票據之增加 40,447 358,951 Decrease in other payables and accruals 其他應付款及預提費用之減少 (34,306) (33,676) Cash (used in)/generated from operations 經營（動用）╱產生之現金 (131,263) 136,251 33 綜合現金流量表附註 (a) 將除所得稅前虧損調整為經營 活動動用現金