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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
106
Notes to the Financial Statements
財務報表附註
17 Interest in joint venture
Details of the Group’s interest in the joint venture, which is accounted for
using the equity method in the consolidated financial statements are as
follows:
Name of joint venture
合營公司名稱
Place of
establishment
and operation
註冊成立及
營運地點
Particulars of
issued and
paid up capital
已發行及
繳足股本詳情
Percentage of
Group’s effective
interest
本集團所佔
實際權益百分比
Percentage of
shares held by
the Company
本公司所持
股份百分比
Principal activity
主要業務
北京工聯環球科技有限公司
PRC
中國
RMB4,920,000
人民幣
4,920,000
元
49%
–
Provision of
e-commerce services
提供電子商貿服務
During the year ended 31 December 2014, the Group recognised
an impairment loss of HK$1,280,000 for its interest in joint venture
based on the financial situation of the joint venture. As the recoverable
amount of joint venture was less than the carrying amount, full provision
for impairment loss was made and the impairment loss was included
in “Impairment loss on interest in joint venture” in the Consolidated
Statement of Profit or Loss. For the year ended 31 December 2015, there
is no improvement in the financial situation of the joint venture and no
reversal of provision for impairment of joint venture is recorded.
18 Other financial assets
2015
2014
二零一五年
二零一四年
HK$’000
HK$’000
港幣千元
港幣千元
Available-for-sale debt securities at fair value
以公平值計量的可供出售債務證券
– listed
－上市
229,403
288,235
Representing:
指：
– Non-current
－非流動
229,403
–
– Current
－流動
–
288,235
229,403
288,235
As at 31 December 2015 and 2014, the Group held corporate bonds
and designated the instruments as available-for-sale debt securities
with fair value changes recognised in other comprehensive income
and accumulated separately in equity in the fair value reserve. The
debt securities are issued by corporate entities with credit quality
commensurate with the return as considered acceptable to the Group.
17
所佔合營公司權益
下表載列本集團於合營公司的權益詳情，乃採用權益
法於綜合財務報表入賬如下：
於二零一五年及二零一四年十二月三十一日，本集團
持有企業債券，並把有關工具指定為可供出售債務證
券，而其公平值變動於其他全面收益中確認，並獨立
於權益的公平值儲備累計。企業實體發行的債務證券
信貸質素視為本集團可接受之回報相當。
截至二零一四年十二月三十一日止年度，本集團根據
合營公司之財務狀況就所佔合營公司之權益確認減值
虧損港幣
1,280,000
元。由於合營公司之可收回金額
低於賬面值，本集團已就減值虧損作悉數撥備，且減
值費用計入綜合損益表中「於合營公司權益之減值虧
損」。截至二零一五年十二月三十一日止年度，合營公
司財務狀況並無改善，並無錄得合營公司減值撥備撥
回。
18
其他財務資產