Annual Report 2020

139 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 ANNUAL REPORT 2020 年度報告 30. RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non- cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statement of cash flows as cash flows from financing activities. Lease liabilities Unsecured bank borrowings and interest payable Total 租賃負債 無抵押 銀行借貸 及應付利息 總計 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 (note 21) （附註 21 ） At 1st January, 2019 於二零一九年一月一日 7,503 221,364 228,867 Financing cash flows (note a) 融資現金流量（附註 a ） (8,061) (9,850) (17,911) Lease modification (note b) 租賃修訂（附註 b ） 8,691 – 8,691 Interest accrued 應計利息 130 6,059 6,189 Foreign exchange translation 外匯換算 (120) (408) (528) At 31st December, 2019 於二零一九年十二月三十一日 8,143 217,165 225,308 Financing cash flows (note a) 融資現金流量（附註 a ） (8,232) 49,175 40,943 Lease modification (note b) 租賃修訂（附註 b ） 7,329 – 7,329 Interest accrued 應計利息 306 8,507 8,813 Foreign exchange translation 外匯換算 424 8,076 8,500 At 31st December, 2020 於二零二零年十二月三十一日 7,970 282,923 290,893 Notes: (a) The cash flows represent the proceeds used for addition/ repayment of bank borrowings, repayment of lease liabilities and interest paid in the consolidated statement of cash flows. (b) During the year, the Group renewed lease agreement for the use of leased properties for one year (2019: one year) before expiry. On the lease modification date, the Group recognised HK$7,329,000 of right-of-use asset (2019: HK$8,691,000) and HK$7,329,000 lease liability (2019: HK$8,691,000), which is a major non-cash transaction. 30. 融資活動之負債對賬 下表詳列本集團融資活動之負債變動，包括現金及 非現金變動。融資活動產生之負債乃指其現金流量 及未來現金流量於本集團綜合現金流量表中分類為 融資活動現金流量之負債。 附註： (a) 現金流量指綜合現金流量表中用作增添╱償還銀行 借貸、償還租賃負債及已付利息的所得款項。 (b) 年內，本集團於使用租賃物業的租賃協議屆滿前 予以續期一年（二零一九年：一年）。於租賃修訂 日期，本集團確認使用權資產 7,329,000 港元（二零 一九年： 8,691,000 港元）及租賃負債 7,329,000 港 元（二零一九年： 8,691,000 港元），列作主要非現 金交易。