Annual Report 2019

230 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 23 應收賬款╱應收票據 （續） (b) 應收票據 應收票據主要根據發票日期編制之 賬齡分析呈列如下： 於二零一九年十二月三十一日，本 集團所有應收票據之到期日均在一 年之內（二零一八年：相同）。 (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。 23 TRADE RECEIVABLES/BILLS RECEIVABLE (continued) (b) Bills receivable The aging analysis of the bills receivable primarily based on invoice date 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 Up to 90 days 上至 90 日 103,376 91,277 91 to 180 days 91 至 180 日 320,396 339,157 Over 180 days 多於 180 日 474,512 493,921 898,284 924,355 As at 31 December 2019, the Group’s bills receivable mature within one year (2018: same). (i) Transferred receivables The carrying amounts of the bills receivables include receivables which are transferred to banks or suppliers by discounting or endorsing those receivables on a full recourse basis. Under these arrangements, the Group has not transferred the significant r i s k s and r ewa r ds r e l a t i ng t o t he 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.