163

# 22 FINANCIAL INSTRUMENTS BY CATEGORY

The Group holds the following financial instruments:

22 按類別劃分之金融工具

本集團持有以下金融工具：

<table><tr><td rowspan="2"></td><td>2020
二零二零年</td><td>2019
二零一九年</td></tr><tr><td>HK$’000
港幣千元</td><td>HK$’000
港幣千元</td></tr><tr><td>Financial assets 金融資產</td><td></td><td></td></tr><tr><td>Financial assets at amortised cost: 按攤銷成本列賬之金融資產：
Trade, bills and other receivables (Note 25)
貿易應收賬款、應收票據及其他應收賬款（附註25）</td><td>1,303,528</td><td>1,362,782</td></tr><tr><td>Bank balances and cash (Note 28)
銀行結餘及現金（附註28）</td><td>637,753</td><td>490,241</td></tr><tr><td>Financial assets at fair value throuhg 
other comhpreensive income (Note 23(a))
按公平值入賬及列入其他綜合收益之金融資產（附註23(a)）</td><td>13,034</td><td>31,855</td></tr><tr><td>Financial assets at fair value throuhfig prot or loss (Note 23(b))
按公平值入賬及列入損益之金融資產（附註23(b)）</td><td>4,362</td><td>5,895</td></tr><tr><td>Derivative financial instruments (Note 27)
衍生金融工具（附註27）</td><td>227</td><td>2</td></tr><tr><td></td><td>1,958,904</td><td>1,890,775</td></tr></table>

<table><tr><td rowspan="2"></td><td>2020
二零二零年</td><td>2019
二零一九年</td></tr><tr><td>HK$’000
港幣千元</td><td>HK$’000
港幣千元</td></tr><tr><td>Financial liabilities 金融負債</td><td></td><td></td></tr><tr><td>Financial liabilities at amortised cost: 按攤銷成本列賬之金融負債：
Trade, bills and other payables (Note 34)</td><td></td><td></td></tr><tr><td>貿易應付賬款、應付票據及其他應付賬款（附註34）</td><td>936,438</td><td>923,742</td></tr><tr><td>Bank borrowings (Note 32) 銀行借貸（附註32）</td><td>377,008</td><td>657,612</td></tr><tr><td>Lease liabilities (Note 16) 租賃負債（附註16）</td><td>29,195</td><td>35,667</td></tr><tr><td>Derivative financial instruments (Note 27) 
衍生金融工具（附註27）</td><td>12</td><td>141</td></tr><tr><td></td><td>1,342,653</td><td>1,617,162</td></tr></table>

The Group’s exposure to various risks associated with the financial instruments is discussed in Note 3. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above.

本集團承受與金融工具有關之各種風險於附註3討論。於報告期末之最高信貸風險為上述各類金融資產之賬面值。

164

# 23 FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME AND THROUGH PROFIT OR LOSS

# (a) Financial assets at fair value through other comprehensive income include the following:

23 按公平值入賬及列入其他綜合收益及列入損益之金融資產

(a) 按公平值入賬及列入其他綜合收益之金融資產包括以下各項：

<table><tr><td rowspan="2"></td><td>2020 
二零二零年</td><td>2019
二零一九年</td></tr><tr><td>HK$’000 
港幣千元</td><td>HK$’000
港幣千元</td></tr><tr><td>Financial instruments level 3: 第3層金融工具：</td><td></td><td></td></tr><tr><td>Equity investments in unlisted entity securities
於非上市實體證券之股本投資</td><td>13,034</td><td>31,855</td></tr></table>

The unlisted equity securities represent investments in private entities incorporated in Taiwan, the British Virgin Islands and Hong Kong and are denominated in the following currencies:

非上市股本證券指於台灣、英屬維爾京群島及香港註冊成立之私人公司之投資，乃按以下貨幣列值：

<table><tr><td rowspan="2"></td><td>2020 
二零二零年</td><td>2019
二零一九年</td></tr><tr><td>HK$’000 
港幣千元</td><td>HK$’000
港幣千元</td></tr><tr><td>HK$ 港幣</td><td>6,000</td><td>24,000</td></tr><tr><td>NTD 新台幣</td><td>7,034</td><td>7,855</td></tr><tr><td></td><td>13,034</td><td>31,855</td></tr></table>

Movement of financial assets at fair value through other comprehensive income is analysed as follows:

按公平值入賬及列入其他綜合收益之金融資產之變動分析如下：

<table><tr><td rowspan="2"></td><td>2020
二零二零年</td></tr><tr><td>HK$’000
港幣千元</td></tr><tr><td>At beignninfg o the 年year 於初</td><td>31,855</td></tr><tr><td>Fair value losses on financial assets at fair 
value throuhg other comprehensive income 
按公平值入賬及列入其他綜合收益之金融資產之公平值虧損</td><td>(19,156)</td></tr><tr><td>Exchange gain 匯兌虧損</td><td>335</td></tr><tr><td>At end of the year 於年末</td><td>13,034</td></tr></table>