Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 170 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 3 財務風險管理 （續） 3.2 資本管理 本集團將其股東權益視為資本。本 集團管理資本的目的為保障本集團 繼續以持續經營方式為股東提供 回報以及為其他利益相關者帶來利 益，並且維持最佳資本結構以減少 資金成本。 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。 3 FINANCIAL RISK MANAGEMENT (continued) 3.2 Capital management The Group regards its shareholders’ equity as capital. The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital. 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.