Annual Report 2022

220 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 23 應收賬款╱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/BILLS RECEIVABLES (continued) (b) Bills receivables (continued) (i) Transferred receivables The carrying amounts of the bills receivables include bills which are transferred to banks or suppliers by discounting or endorsing the bills receivables 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 2022 2021 二零二二年 二零二一年 HK$’000 HK$’000 港幣千元 港幣千元 Bills receivables 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 receivables 轉讓應收票據 335 82,218 Associated secured borrowings 相關已抵押貸款 (335) (82,218) Bills receivables 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 receivables 轉讓應收票據 538,215 657,091 Associated trade payables 相關應付賬款 (450,115) (430,354) Associated other payables 相關其他應付 (72,590) (104,223) Associated prepayments 相關預付款 (15,510) (122,514)