貿易通2018年年報

193 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 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、 僱員及前僱員並根據載於 附註 1(q) (ii) 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 的授出日期公允價值。 (ii) 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(r) 的會計政策 處理。 (iii) 公允價值儲備 公允價值儲備包括於報告期末所持 的根據《香港財務報告準則》第 9 號 透過其他全面收益按公允價值計量 的債務證券公允價值累計變動淨額 （見 附註 1(i) ）。 (iv) 其他儲備 其他儲備為不可分派，並指根據澳 門商法典，自澳門附屬公司已發行 及繳足股本以最多 50% 為限的年度 溢利轉出。 (d) 可供分派儲備 於二零一八年十二月三十一日，可供分 派予本公司股權持有人的儲備總額為港 幣 47,860,000 元（二 零 一 七 年：港 幣 50,675,000 元）。於報告期末之後，董事 擬派發末期股息每股普通股 6.0 港仙（二 零 一 七 年：每 股 6.3 港 仙），合 共 港 幣 47,678,000 元（二 零 一 七 年：港 幣 50,059,000 元）。該等股息於報告期末並 未確認為負債。 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 granted to directors, employees and ex-employees of the Company recognised in accordance with the accounting policies adopted for share based payments set out in Note 1(q)(ii) . (ii) 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(r) . (iii) Fair value reserve The fair value reserve comprises the cumulative net change in the fair value of debt securities measured at FVOCI under HKFRS 9 held at the end of the reporting period (see Note 1(i) ). (iv) Other reserve The other reserve is non-distributable and represents transfer from annual profits up to a maximum of 50% of the issued and paid up capital of the Macau subsidiary in accordance with the Macau Commercial Code. (d) Distributability of reserves As at 31 December 2018, the aggregate amount of reserves available for distribution to equity shareholders of the Company was HK$47,860,000 (2017: HK$50,675,000). After the end of the reporting period, the directors proposed a final dividend of HK 6.0 cents per ordinary share (2017: HK 6.3 cents per share), amounting to HK$47,678,000 (2017: HK$50,059,000). This dividend has not been recognised as a liability at the end of the reporting period.