Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 140 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 29. 融資活動之負債對賬 下表詳列本集團融資活動之負債變動， 包括現金及非現金變動。融資活動產生 之負債乃指其現金流量及未來現金流量 於本集團綜合現金流量表中分類為融資 活動現金流量之負債。 附註： (a) 現金流量指綜合現金流量表中用作增 添╱償還銀行借貸、償還租賃負債及已 付利息的所得款項。 (b) 年內，本集團於使用租賃物業的租賃協 議屆滿前予以續期一年（二零二零年： 一年）。於租賃修訂日期，本集團確認使 用權資產 10,249,000 港元（二零二零年： 7,329,000 港元）及租賃負債 10,249,000 港 元（二零二零年： 7,329,000 港元），列作 主要非現金交易。 29. RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statement of cash flows as cash flows from financing activities. Lease liabilities Unsecured bank borrowings and interest payable Total 租賃負債 無抵押 銀行借貸 及應付利息 總計 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 At 1st January, 2020 於二零二零年一月一日 8,143 217,165 225,308 Financing cash flows (note a) 融資現金流量（附註 a ） (8,232) 49,175 40,943 Lease modification (note b) 租賃修訂（附註 b ） 7,329 – 7,329 Interest accrued 應計利息 306 8,507 8,813 Exchange adjustments 匯兌調整 424 8,076 8,500 At 31st December, 2020 於二零二零年 十二月三十一日 7,970 282,923 290,893 Financing cash flows (note a) 融資現金流量（附註 a ） (8,671) (72,585) (81,256) Lease modification (note b) 租賃修訂（附註 b ） 10,249 – 10,249 Interest accrued 應計利息 185 8,255 8,440 Exchange adjustments 匯兌調整 332 8,594 8,926 At 31st December, 2021 於二零二一年 十二月三十一日 10,065 227,187 237,252 Notes: (a) The cash flows represent the proceeds used for addition/repayment of bank borrowings, repayment of lease liabilities and interest paid in the consolidated statement of cash flows. (b) During the year, the Group renewed lease agreements for the use of leased properties for one year before expiry (2020: one year). On the lease modification date, the Group recognised HK$10,249,000 of right-of-use asset (2020: HK$7,329,000) and HK$10,249,000 lease liability (2020: HK$7,329,000), which is a major non-cash transaction.