Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 154 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 31. 金融工具 （續） (b) 財務風險管理目標及政策 （續） 流動資金風險 （續） 流動資金及利息風險表 （續） 為管理流動資金風險，管理層根 據下表所載協議內之預定還款日 期對包含按要求償還條款之本集 團銀行貸款的預計現金流量資料 進行檢討： 倘浮動利率於報告期末之變動不 同於已釐定之利率估計，則以上 關於非衍生財務負債（按浮動利率） 的金額須作出變更。 (c) 公平值 本公司董事認為綜合財務報表內 以攤銷成本記錄之財務資產及財 務負債之賬面值與其公平值相若。 31. FINANCIAL INSTRUMENTS (Continued) (b) Financial risk management objectives and policies (Continued) Liquidity risk (Continued) Liquidity and interest risk tables (Continued) For the purpose of managing liquidity risk, the management reviews the expected cash flow information of the Group’s bank loans with a repayment on demand clause based on the scheduled repayment dates set out in the agreement as set out in the table below: Weighted average effective Within Total undiscounted Carrying interest rate 1 year cash flows amount 加權平均 實際利率 一年內 未折現 現金流量總額 賬面值 % HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 2021 二零二一年 Bank loans with a repayment on demand clause 包含按要求償還條款 之銀行貸款 1.36 70,085 70,085 70,000 2020 二零二零年 Bank loans with a repayment on demand clause 包含按要求償還條款 之銀行貸款 1.51 57,852 57,852 57,778 The amounts included above for non-derivative financial liabilities with variable interest rate are subject to change if changes in variable interest rates differ to those estimates of interest rates determined at the end of the reporting period. (c) Fair value The directors of the Company consider that the carrying amounts of financial assets and financial liabilities recorded at amortised cost in the consolidated financial statements approximate their fair values.