Annual Report 2018

36 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 管理層論述及分析 MANAGEMENT DISCUSSION AND ANALYSIS The bank borrowing interest expenses did not decrease in proportion to bank borrowing principal amount for the year under comparison on the item “Interest expenses on bank borrowings” was mainly attributable to interest expenses on bank advances for discounted bills in RMB were subject to relatively higher interest rate. The breakdown is listed hereunder: 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 % Change 港幣千元 港幣千元 變動 (%) Finance income 財務收益 Interest income on bank deposits 銀行存款利息收入 1,297 399 +225.1 Foreign exchange gains on interest bearing borrowings 計息貸款外幣匯兌 收益 – 41,677 N/A 不適用 Total finance income 財務收入總額 1,297 42,076 -96.9 Finance costs 財務成本 Interest expenses on bank borrowings 銀行貸款的利息支出 (42,113) (42,956) -2.0 Interest expenses on loans from related companies 由有關連公司之貸款 利息支出 (12,790) (5,169) +147.4 Amortisation of loan transaction costs 貸款交易成本攤銷 (2,422) (4,653) -47.9 Foreign exchange losses on borrowings 貸款外幣匯兌虧損 (24,541) – N/A 不適用 (81,866) (52,778) Amount capitalised 資本化金額 1,939 291 +566.3 Total finance costs 財務成本總額 (79,927) (52,487) +52.3 Finance costs, net 財務成本淨額 (78,630) (10,411) +655.3 於「銀行貸款利息支出」項目內的銀行貸款利息 支出下降不能與本年度銀行貸款本金額比例成 對比，這主要歸因於人民幣貼現票據的銀行墊 款利息支出相對較高的利率所致。明細示列如 下：