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 232 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 27 應付賬款及票據╱其他應付款及預 提費用 （續） (b) 應付票據 應付票據主要根據發票日期編制之 賬齡分析呈列如下： 本集團之應付票據以已抵押銀行存 款（於附註 25 披露）作擔保。 (c) 合約負債 於二零二零年十二月三十一日，合 約負債之預收客戶款項於其他應付 款及預提費用共計港幣 2,156,000 元（二零一九年：港幣 1,586,000 元）。 本集團採取了切實可行的方案，未 披露與原始預期期限為一年或一年 以下的剩餘履行義務有關的資訊。 截至二零二零年十二月三十一日止 年度確認的收入，包括在年初的合 約負債中，共計港幣 1,586,000 元 （二零一九年：港幣 125,000 元）。本 集團預計在一年或更短時間內交付 貨物，以履行上述合約負債的剩餘 履約責任。 27 TRADE AND BILLS PAYABLES/OTHER PAYABLES AND ACCRUALS (continued) (b) Bills payable The aging analysis of the bills payable 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 30 days 上至 30 日 23,763 34,607 31 to 90 days 31 至 90 日 46,516 50,827 91 to 180 days 91 至 180 日 92,641 51,910 162,920 137,344 The bills payable of the Group are secured by pledged bank deposits as disclosed in Note 25. (c) Contract liabilities As at 31 December 2020, the contract liabilities for the advanced payments received from the customers included in the other payables and accruals amounted to HK$2,156,000 (2019: HK$1,586,000). The Group applied the practical expedient and does not disclose the information relating to the remaining performance obligations that have original expected durations of one year or less. Revenue recognised during the year ended 31 December 2020 that was included in the contract liabilities balance at the beginning of the year amounted to HK$1,586,000 (2019: HK$125,000). The Group expects to deliver the goods to satisfy the remaining performance obligations of these contract liabilities within one year or less.