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 224 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 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： 於二零二零年十二月三十一日，本 集團的應收票據之到期日均在一年 之內（二零一九年：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 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 Up to 90 days 上至 90 日 142,861 103,376 91 to 180 days 91 至 180 日 374,399 320,396 Over 180 days 多於 180 日 354,609 474,512 871,869 898,284 As at 31 December 2020, the Group’s bills receivable mature within one year (2019: 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 risks and rewards relating to these 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.