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 244 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 35 綜合現金流量表附註 (a) 將除所得稅前溢利調整為經營 活動動用現金 35 NOTES TO THE CONSOLIDATED STATEMENT OF CASH FLOWS (a) Reconciliation of profit 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 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 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 before tax 除稅前溢利 145,911 115,770 Adjustments for: 經調整： Net impairment loss on trade receivables 應收賬款減值損失淨額 6,274 1,059 (Reversal of provision for)/ provision for inventories, net 存貨（撥備撥回）╱撥備，淨額 (56) 9,096 Amortisation of land use rights 土地使用權之攤銷 2,578 1,929 Changes in fair value of investment properties 投資物業公平值之變動 2,062 718 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 21,538 5,944 Depreciation of property, plant and equipment 物業、廠房及設備之折舊 88,588 100,860 Depreciation of right- of-use assets 資產使用權的折舊費用 1,152 1,199 Impairment losses on property, plant and equipment 物業、廠房及設備之減值損失 16,234 9,745 Reversal of impairment losses on land use rights 土地使用權之減值損失撥回 (46,867) (17,456) Losses on disposal of property, plant and equipment, net 出售物業、廠房及設備之 虧損，淨額 20,443 995 Finance costs 財務成本 28,307 65,569 Finance income 財務收入 (10,819) (865)