Annual Report 2022

195 年報 2022 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 11 財務成本，淨額 附註：其指歸因於外幣匯兌換算之按公平值計入 損益之金融負債之公平值變動（附註 30 ）。 11 FINANCE COSTS, NET Year ended 31 December 截至十二月三十一日止年度 2022 2021 二零二二年 二零二一年 HK$’000 HK$’000 港幣千元 港幣千元 Continuing operations 持續經營業務 Finance income 財務收入 Interest income on bank deposits 銀行存款利息收入 2,246 1,426 Foreign exchange gain on borrowings 貸款之外幣匯兌收益 – 5,074 Foreign exchange gain on financial liability at fair value through profit or loss (Note) 按公平值計入損益之金融負債之 外幣匯兌收益（附註） – 4,872 Total finance income 財務收入總額 2,246 11,372 Finance costs 財務成本 Interest expenses on bank borrowings 銀行貸款之利息支出 (22,747) (22,296) Interest expenses on loan from a related company 來自一間關連公司貸款之 利息支出 (1,049) (784) Interest expenses on lease liabilities (Note 18) 租賃負債之利息支出（附註 18 ） (126) (123) Amortisation of loan transaction costs 貸款交易成本之攤銷 (389) (1,570) Foreign exchange losses on borrowings 貸款之外幣匯兌虧損 (14,479) – Foreign exchange loss on financial liability at fair value through profit or loss (Note) 按公平值計入損益之金融負債之 外幣匯兌虧損（附註） (14,071) – Total finance costs 財務成本總額 (52,861) (24,773) Finance costs, net 財務成本，淨額 (50,615) (13,401) Note: It represented fair value change on financial liability at fair value through profit or loss attributable to foreign exchange translation (Note 30).