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 171 年報 2021 ANNUAL REPORT 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 （續） 負債比率如下： 3.3 公平值估計 本集團金融資產的賬面值，包括應 收賬款、應收票據、按金及其他應 收款、已抵押銀行存款及銀行結存 及現金；及金融負債，包括應付賬 款及應付票據、其他應付款及預提 費用、來自一間關連公司之貸款及 銀行貸款，由於其到期日短，估計 其公平值相若。投資物業、按公平 值計入損益之金融負債及物業、廠 房及設備的公平價值估計已分別在 附註 16 、 30 和 17 中披露。 3 FINANCIAL RISK MANAGEMENT (continued) 3.2 Capital management (continued) The gearing ratio was as follows: As at 31 December 於十二月三十一日 2021 2020 二零二一年 二零二零年 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 ） 24,570 – Bank borrowings (Note 29) 銀行貸款（附註 29 ） 479,838 492,460 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 ） 183,278 168,482 Less: Pledged bank deposits (Note 26 (a)) 減：已抵押銀行存款 （附註 26(a) ） (195,867) (84,308) Bank balances and cash (Note 26 (b)) 銀行結存及現金 （附註 26(b) ） (73,487) (93,262) Net debt 借貸淨額 418,332 483,372 Total equity 權益總額 1,732,946 1,645,571 Gearing ratio 負債比率 24.1% 29.4% 3.3 Fair value estimation The carrying amounts of the Group’s financial assets including trade receivables, bills receivable, deposits and other receivables, pledged bank deposits and bank balances and cash; and financial liabilities including trade and bills payables, other payables and accruals, loan from a related company and bank borrowings approximate their fair values due to their short maturities. The fair value estimations of investment properties, financial liability at fair value through profit or loss and property, plant and equipment measured at revalued amount have been disclosed in Note 16, 30 and 17 respectively.