Annual Report 2019

252 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 35 綜合現金流量表附註 (a) 將除所得稅前溢利╱（虧損）調 整為經營活動動用現金 35 NOTES TO THE CONSOLIDATED STATEMENT OF CASH FLOWS (a) Reconciliation of profit/(loss) before income tax to cash flows used in operating activities Year ended 31 December 截至十二月三十一日止年度 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 (Restated) （重列） Cash flows from operating activities 經營活動產生之現金流量 Continuing operations 持續經營業務 Profit/(loss) before tax 除稅前溢利╱（虧損） 115,770 (7,129) Adjustments for: 經調整； Net impairment loss on trade receivables 應收賬款減值損失淨額 1,059 1,652 Provision for/(reversal of provision for) inventories, net 存貨撥備╱（撥備撥回），淨額 9,096 (740) Amortisation of land use rights 土地使用權之攤銷 1,929 – Amortisation of prepaid lease payments 預付租賃款項之攤銷 – 4,681 Bad debts written off 壞賬註銷 – 319 Changes in fair value of investment properties 投資物業公平值之變動 718 (4,017) Change in fair value of a financial liability at fair value through profit or loss 按公平值計入損益之 金融負債公平值之變動 5,944 – Depreciation of property, plant and equipment 物業、廠房及設備之折舊 100,860 130,205 Depreciation of right-of-use assets 資產使用權的折舊費用 1,199 – Impairment losses on property, plant and equipment 物業、廠房及設備之減值損失 9,745 – Reversal of impairment losses on land use rights 土地使用權之減值損失撥回 (17,456) – Losses on disposal of club memberships, net 出售會籍之虧損，淨額 – 225 Losses on disposal of property, plant and equipment, net 出售物業、廠房及設備之 虧損，淨額 995 2,154 Interest expenses and amortisation of loan transaction costs 利息支出及貸款交易成本之攤銷 65,569 55,357 Interest income 利息收入 (865) (1,285)