Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 181 2020 ANNUAL REPORT 年報 3 財務風險管理 （續） 3.2 資本管理 （續） 為維持或調整資本結構，本集團可 調整向股東支付股息的金額、將資 本退還予股東、發行新股份或出售 資產以減少債項。 本集團以負債比率作為監控資本之 基準。該比率按本集團之計息貸款 總額（包括來自一間關連公司之貸 款、銀行貸款及按公平值計入損益 之金融負債）減銀行結存及現金（包 括已抵押銀行存款）除以權益總額 計算，如綜合財務狀況表所示。 負債比率如下： 3 FINANCIAL RISK MANAGEMENT (continued) 3.2 Capital management (continued) In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group monitors capital on the basis of gearing ratio. This ratio is calculated as total interest bearing borrowings of the Group (including loan from a related company, bank borrowings and financial liability at fair value through profit or loss) less bank balances and cash (including pledged bank deposits) divided by total equity, as shown in the consolidated statement of financial position. The gearing ratio was as follows: As at 31 December 於十二月三十一日 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 Loan from a related company (Note 28) 來自一間關連公司之貸款 （附註 28 ） – 57,644 Bank borrowings (Note 29) 銀行貸款（附註 29 ） 492,460 610,702 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 ） 168,482 152,944 Less: Pledged bank deposits (Note 26(a)) 減：已抵押銀行存款 （附註 26(a) ） (84,308) (53,921) Bank balances and cash (Note 26(b)) 銀行結存及現金（附註 26(b) ） (93,262) (47,811) Net debt 借貸淨額 483,372 719,558 Total equity 權益總額 1,645,571 1,415,072 Gearing ratio 負債比率 29.4% 50.8%