Annual Report 2022
229 年報 2022 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 28 來自一間關連公司之貸款 附註: 於二零二一年五月三十一日,滕州東方(本公 司的間接全資附屬公司)與南方租賃(首鋼控股 (香港)有限公司(「首控香港」)的聯繫人)訂立 融資租賃合同(「合同」),據此,滕州東方同意按 購買代價人民幣 20,000,000 元(相當於約港幣 24,000,000 元)出售若干機器及設備(「機器及 設備」)予南方租賃,而南方租賃同意將機器及 設備以租賃代價約人民幣 21,800,000 元(相當於 約港幣 26,160,000 元)租回給滕州東方,當中包 括租金本金人民幣 20,000,000 元(相當於約港 幣 24,000,000 元)、按固定年利率 5.5% 計算之 租賃利息約人民幣 1,650,000 元(相當於約港幣 1,980,000 元)及租賃手續費人民幣 150,000 元(相 當於約港幣 180,000 元),租期為十八 (18) 個月。 作為上述融資的抵押品, (i) 滕州東方將機器及設 備的所有權轉讓給南方租賃;及 (ii) 本公司訂立以 南方租賃為受益人的保證合同,作為滕州東方於 合同項下所須承擔付款義務的擔保。 待滕州東方於合同項下的義務履行完畢後,南方 租賃將以象徵性購買價人民幣 2,000 元(相當於約 港幣 2,400 元)將機器及設備的所有權歸還給滕州 東方。儘管合同涉及租賃的法律形式,但本集團 根據合同的內容將合同入賬列為有抵押借款。 來自南方租賃之貸款於二零二二年十二月已全部 償還。 28 LOAN FROM A RELATED COMPANY 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 South China International Leasing Co., Ltd. (“South China Leasing”) (Note) 來自南方國際租賃有限公司 (「南方租賃」)之貸款(附註) – 24,570 Note: On 31 May 2021, TESC, an indirect wholly owned subsidiary of the Company, had entered into the finance lease agreement (“Agreement”) with South China Leasing, an associate of Shougang Holding (Hong Kong) Limited (“Shougang HK”), whereby TESC agreed to sell certain machineries and equipment (“Machineries and Equipment”) to South China Leasing at the purchase consideration of RMB20,000,000 (equivalent to approximately HK$24,000,000) and South China Leasing agreed to lease back the Machineries and Equipment to TESC for the lease consideration of approximately RMB21,800,000 (equivalent to approximately HK$26,160,000), comprising the rental principal of RMB20,000,000 (equivalent to approximately HK$24,000,000), the lease interest of approximately RMB1,650,000 (equivalent to approximately HK$1,980,000) calculated on the basis of fixed interest rate of 5.5% per annum and the lease handling fee of RMB150,000 (equivalent to approximately HK$180,000), for a lease term of eighteen (18) months. As collaterals for the above financing, (i) TESC transferred the ownership title of Machineries and Equipment to South China Leasing; and (ii) the Company entered into a guarantee agreement in favour of South China Leasing for the payment obligations of TESC under the Agreement. Upon discharging TESC’s obligations under the Agreement, South China Leasing will return the ownership title of the Machineries and Equipment to TESC for a nominal purchase price of RMB2,000 (equivalent to approximately HK$2,400). Despite the Agreement involves a legal form of a lease, the Group accounted for the Agreement as collateralised borrowing in accordance with the substance of the Agreement. The loan from South China Leasing was fully settled in December 2022.
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