貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 184 25 資本及儲備（續） (c) 儲備的性質及用途（續） (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 於二零一九年十二月三十一日，可供分 派予本公司股權持有人的儲備總額為港 幣 57,646,000 元（二 零 一 八 年：港 幣 47,860,000 元）。於報告期末之後，董事 擬派發末期股息每股普通股 6.5 港仙（二 零一八年：每股 6.0 港仙），合共為港幣 51,651,000 元（二 零 一 八 年：港 幣 47,678,000 元）。該股息於報告期末並未 確認為負債。 (e) 資本管理 本集團管理資本的主要目標為保護本集 團持續經營的能力，以及確保本集團可 於可見未來支付到期負債。本集團於報 告期末並無外部借款。 本集團本著資本管理目標，定期檢討及 管理資本架構。 本公司或其任何附屬公司概無受外界施 加的資本規定所規限。 25 Capital and reserves (Continued) (c) Nature and purpose of reserves (Continued) (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 2019, the aggregate amount of reserves available for distribution to equity shareholders of the Company was HK$57,646,000 (2018: HK$47,860,000). After the end of the reporting period, the directors proposed a final dividend of HK 6.5 cents per ordinary share (2018: HK 6.0 cents per share), amounting to HK$51,651,000 (2018: HK$47,678,000). This dividend has not been recognised as a liability at the end of the reporting period. (e) Capital management The Group’s primary objectives when managing capital are to safeguard the Group’s ability to continue as a going concern and to enable the Group to meet its liabilities as they fall due for the foreseeable future. The Group has no external borrowing at the end of the reporting period. The Group’s capital structure is regularly reviewed and managed with due regard to the capital management objectives of the Group. Neither the Company nor any of its subsidiaries are subject to externally imposed capital requirements.