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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
118
Notes to the Financial Statements
財務報表附註
25 Capital and reserves (continued)
(c) Nature and purpose of reserves
(i) Capital reserve
The capital reserve comprises the grant date fair value of
unexercised share options and awarded shares granted
to directors and employees of the Company recognised in
accordance with the accounting policies adopted for share
based payments set out
Note 1(p)(ii)
and
(iii)
.
(ii) Shares held for share award scheme
The Shares held for Share Award Scheme is the consideration
paid, including any directly attributable incremental costs
for purchase of shares under the Share Award Scheme, in
accordance with the accounting policy set out in
Note 1(p)(iii)
.
(iii) Exchange reserve
The exchange reserve comprises all foreign exchange
differences arising from the translation of the financial
statements of foreign operations. The reserve is dealt with in
accordance with the accounting policy set out in
Note 1(q)
.
(iv) Fair value reserve
The fair value reserve comprises the cumulative net change in
the fair value of available-for-sale debt securities held at the end
of the reporting period and is dealt with in accordance with the
accounting policy in
Note 1(i)
.
(d) Distributability of reserves
As at 31 December 2015, the aggregate amount of reserves
available for distribution to equity shareholders of the Company
was HK$65,413,000 (2014: HK$70,233,000). After the end of
the reporting period, the directors proposed a final dividend of
HK 5.1 cents per ordinary share (2014: HK 4.9 cents per share),
amounting to HK$40,505,000 (2014: HK$38,859,000). The
directors also proposed a special dividend of HK 2.9 cents per
ordinary share (2014: HK 3.7 cents per share), amounting to
HK$23,032,000 (2014: HK$29,343,000). These dividends have not
been recognised as a liability at the end of the reporting period.
25
資本及儲備（續）
(c)
儲備的性質及用途
(i)
資本儲備
資本儲備包括已授予本公司董事及僱員並根
據載於
附註
1(p)(ii)
及
(iii)
就以股份為基礎的支
付而採納的會計政策所確認的尚未行使購股
權及獎勵股份的授出日期公平值。
(ii)
為股份獎勵計劃持有的股份
根據載於
附註
1(p)(iii)
的會計政策，為股份獎
勵計劃持有的股份為根據股份獎勵計劃購買
股份的已付代價，包括任何直接應佔增加成
本。
(iii)
匯兌儲備
匯兌儲備包括自換算海外公司財務報表所產
生的所有匯兌差額。有關儲備已根據載於
附
註
1(q)
的會計政策處理。
(iv)
公平值儲備
公平值儲備包括於報告期末所持的可供出售
債務證券公平值累計變動淨額，並已根據載
於
附註
1(i)
的會計政策處理。
(d)
可供分派儲備
於二零一五年十二月三十一日，可供分派予本公
司股權持有人的儲備總額為港幣
65,413,000
元（二
零一四年：港幣
70,233,000
元）。於報告期末之
後，董事擬派發末期股息每股普通股
5.1
港仙（二
零一四年：每股
4.9
港仙），合共港幣
40,505,000
元（二零一四年：港幣
38,859,000
元）。董事亦
建議派發特別股息每股普通股
2.9
港仙（二零一四
年：每股
3.7
港仙），合共港幣
23,032,000
元（二零
一四年：港幣
29,343,000
元）。該等股息於報告期
末並未確認為負債。