Annual Report 2022

179 年報 2022 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。 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 2022 2021 二零二二年 二零二一年 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 ） 454,552 479,838 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 ） 132,074 183,278 Less: Pledged bank deposits (Note 26 (a)) 減：已抵押銀行存款 （附註 26(a) ） (80,101) (195,867) Bank balances and cash (Note 26 (b)) 銀行結存及現金 （附註 26(b) ） (145,807) (73,487) Net debt 借貸淨額 360,718 418,332 Total equity 權益總額 1,657,743 1,732,946 Gearing ratio 負債比率 21.8% 24.1% 3.3 Fair value estimation The carrying amounts of the Group’s financial assets including trade receivables, bills receivables, 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.