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 213 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 23 應收賬款及應收票據 （續） (b) 應收票據 （續） (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。 有關賬面值如下： 23 TRADE RECEIVABLES AND BILLS RECEIVABLE (continued) (b) Bills receivable (continued) (i) Transferred receivables The carrying amounts of the bills receivable include bills which are transferred to banks or suppliers by discounting or endorsing the bills receivable 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. The relevant carrying amounts are 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 Bills receivable discounted to banks with full recourse 按全面追索基準已貼現予 銀行之應收票據 Transferred bills receivable 轉讓應收票據 82,218 66,139 Associated secured borrowings 相關已抵押貸款 (82,218) (66,139) Bills receivable endorsed to suppliers with full recourse 按全面追索基準已背書予 供應商之應收票據 Transferred bills receivable 轉讓應收票據 657,091 643,976 Associated trade payables 相關應付賬款 (430,354) (486,377) Associated other payables 相關其他應付款 (104,223) (111,190) Associated prepayments 相關預付款 (122,514) (46,409)