Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 141 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 30. 資本風險管理 為確保本集團旗下各實體可繼續持續經 營，本集團對其資本實行管理，並透過 使債務及股本達致最佳平衡而為股東取 得最大回報。本集團的整體策略自往年 起維持不變。 本集團的資本架構包括債務（當中包括 附註 21 及 22 所分別披露之租賃負債及無 抵押銀行借貸）以及本公司擁有人應佔 權益（包括已發行股本及儲備）。 本公司董事定期檢討資本架構。作為檢 討的一部分，本公司董事已考慮資金成 本及每類資本的相關風險。根據本公司 董事的建議，本集團將透過派付股息、 發行新股、購回股份以及發行新債項或 贖回現有債項，藉以平衡整體資本架構。 31. 金融工具 (a) 金融工具之類別 30. CAPITAL RISK MANAGEMENT The Group manages its capital to ensure that entities in the Group will be able to continue as a going concern while maximising the return to shareholders through the optimisation of the debt and equity balance. The Group’s overall strategy remains unchanged from prior year. The capital structure of the Group consists of debt, which includes the lease liabilities and unsecured bank borrowings disclosed in notes 21 and 22 respectively and equity attributable to owners of the Company, comprising issued share capital and reserves. The directors of the Company review the capital structure on a regular basis. As part of this review, the directors of the Company consider the cost of capital and the risks associated with each class of capital. Based on recommendations of the directors of the Company, the Group will balance its overall capital structure through the payment of dividends, new share issues and share buy-backs as well as the issue of new debt or the redemption of existing debt. 31. FINANCIAL INSTRUMENTS (a) Categories of financial instruments 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 Financial assets 財務資產 Financial assets at amortised cost 按攤銷成本計量之財務資產 360,704 483,830 Financial liabilities 財務負債 Financial liabilities at amortised cost 按攤銷成本計量之財務負債 280,250 400,689