Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 131 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 20. 貿易及其他應付款項 附註： (a) 該等款項與本集團已就未來結算貿易應 付款項向相關供應商開具票據之貿易應 付款項有關。本集團繼續確認該等貿易 應付款項，因為有關銀行須按與供應商 協定的相同條件僅於票據到期日付款， 而不會進一步延期。 (b) 應計支出的主要項目為應計薪金及工資。 本集團之供應商授出介乎 30 至 90 日的信 貸期。本集團訂有財務風險管理政策， 以確保所有應付款項均在信貸期限內清 還。下列為於報告期末基於發票到期日 期而呈列之貿易應付款項之賬齡分析： 20. TRADE AND OTHER PAYABLES 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 Trade payables 貿易應付款項 23,644 58,720 Trade payables under supplier finance arrangements (note a) 根據供應商融資安排之 貿易應付款項（附註 a ） 6,081 10,538 Payables for the acquisition of property, plant and equipment 購置物業、廠房及設備 之應付款項 6,150 9,143 Other PRC tax payables 應付其他中國稅項 29,780 28,158 Accrued charges (note b) 應計支出（附註 b ） 74,330 97,518 Other payables 其他應付款項 7,248 20,777 147,233 224,854 Notes: (a) These relate to trade payables in which the Group has issued bills to the relevant suppliers for future settlement trade payables. The Group continues to recognise these trade payables as the relevant banks are obliged to make payments only on due dates of the bills, under the same conditions as agreed with the suppliers without further extension. (b) Major items in accrued charges are accrued salaries and wages. The suppliers of the Group grant credit periods ranging from 30 to 90 days. The Group has financial risk management policies in place to ensure that all payables are within the credit time frame. The following is an aged analysis of trade payables presented based on the invoice due date at the end of the reporting period: 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 Current 即期 12,279 47,474 Overdue 1 to 30 days 逾期 1 至 30 日 24 1,957 Overdue 31 to 60 days 逾期 31 至 60 日 4 1,085 Overdue for more than 60 days 逾期 60 日以上 11,337 8,204 Trade payables 貿易應付款項 23,644 58,720