31.  Financial risk management objectives and policies (cont’d) 32.  Capital management The Group manages its capital to ensure that entities in the Group will be able to continue as a going concern while  maximizing the return to stakeholders through the optimization of the debt and equity balance except where  decisions are made to exit businesses or close companies. The capital structure of the Group consists of debts (which includes the borrowings and trade and other payables,  less cash and bank balances) and equity attributable to equity holders of the parent (comprising issued capital and  reserves). The Group manages its capital structure and makes adjustments to it, in light of changes in economic conditions. To  maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to  shareholders or issue new shares. China Yuchai International Limited | Annual Report 2013 120 31.12.2012 31.12.2013 31.12.2013 Rmb’000 Rmb’000 US$’000 Interest-bearing loans and borrowings (Note 15) 2,450,695 2,259,377 369,174 Trade and other payables (Note 26) 6,921,197 7,718,488 1,261,171 Less: Cash and bank balances (Note 21) (3,397,565) (3,561,848) (581,991) Net debts 5,974,327 6,416,017 1,048,354 Equity attributable to equity holders of the parent 5,901,913 6,391,573 1,044,357 Total capital and net debts 11,876,240 12,807,590 2,092,711 As at December 31, 2013 One year or less Two to five years Total Total Rmb’000 Rmb’000 Rmb’000 US$’000 Financial assets Trade and bills receivables 7,466,481 —  7,466,481 1,219,993 Other receivables, excluding tax recoverable 217,053 —  217,053 35,466 Cash and bank balances 3,376,848 185,000 3,561,848 581,991 Held for trading investment 28,105 —  28,105 4,592 Derivatives not designated as hedges – foreign  exchange forward contract 2,731 —  2,731 446 11,091,218 185,000 11,276,218 1,842,488 Financial liabilities Interest-bearing loans and borrowings 1,295,558 1,184,270 2,479,828 405,194 Trade and other payables 6,778,079 —  6,778,079 1,107,512 Other liabilities 13 44 57 9 8,073,650 1,184,314 9,257,964 1,512,715 Liquidity risk (cont’d) NOTES TO THE CONSOLIDATED FINANCIAL  STATEMENTS  (RMB AND US$ AMOUNTS EXPRESSED IN THOUSANDS, EXCEPT PER SHARE DATA) 