Annual Report 2019

186 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 3 財務風險管理 （續） 3.2 資本管理 （續） 於二零一八年及二零一九年十二月 三十一日，資本負債比率： 3.3 公平值估計 本集團金融資產的賬面值，包括來 自一間關連公司貸款相關之已抵押 按金、應收賬款、應收票據、按金及 其他應收款、已抵押銀行存款及銀 行結存及現金；及金融負債，包括 應付賬款及應付票據、其他應付 款及預提費用、來自關連公司之貸 款及銀行貸款，由於其到期日短， 估計其公平值相若。 3 FINANCIAL RISK MANAGEMENT (continued) 3.2 Capital management (continued) As at 31 December 2018 and 2019, the gearing ratio was as follows: As at 31 December 於十二月三十一日 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Loans from related companies (Note 28) 來自關連公司之貸款 （附註 28 ） 57,644 226,358 Bank borrowings (Note 29) 銀行貸款（附註 29 ） 610,702 874,451 Financial liability at fair value through profit or loss (Note 30) 按公平值計入損益之 金融負債（附註 30 ） 152,944 – Less: Pledged bank deposits (Note 26 (a)) 減：已抵押銀行存款 （附註 26(a)) (53,921) (78,630) Bank balances and cash (Note 26 (b)) 銀行結存及現金 （附註 26(b)) (47,811) (66,682) Net debt 借貸淨額 719,558 955,497 Total equity 權益總額 1,415,072 1,339,150 Gearing ratio 負債比率 50.8% 71.4% 3.3 Fair value estimation The carrying amounts of the Group’s financial assets including pledged deposit on loan from a related company, trade receivables, bills receivable, deposits and other receivables, pledged bank deposits and bank balances and cash; and financial liabilities including trade and bills payables, other payables and accruals, loans from related companies and bank borrowings approximate their fair values due to their short maturities.