貿易通 2020 年年報

二零二零年年報 貿易通電子貿易有限公司 111 Consolidated Cash Flow Statement 綜合現金流量表 For the year ended 31 December 2020 截至二零二零年十二月三十一日止年度 2020 2019 二零二零年 二零一九年 Note HK$’000 HK$’000 附註 港幣千元 港幣千元 Operating activities 經營業績 Profit before taxation 除稅前溢利 82,391 96,214 Adjustments for: 調整： Interest income on debt securities measured at FVOCI 透過其他全面收益 按公允價值計量的債務 證券的利息收入 (8,488) (12,364) Interest income on deposits with banks 銀行存款的利息收入 (1,962) (2,621) Net loss/(gain) on disposals of debt securities measured at FVOCI 出售透過其他全面收益 按公允價值計量的債務 證券的虧損╱（收益） 淨額 5 9,710 (218) Investment income from units in investment funds measured at fair value through profit or loss (“FVPL”) 透過損益按公允價值 （「 FVPL 」）計量的投資 基金單位的投資收入 5 (435) — Fair value gain on units in investment funds measured at FVPL 透過損益按公允價值計量 的投資基金單位的公允 價值收益 5 (389) — Fair value gain on debt securities measured at FVPL 透過損益按公允價值計量 的債務證券的公允價值 收益 5 (1,907) — Net loss on disposals of associates 出售聯營公司虧損 淨額 5 47 — Equity-settled share-based payment 以股權結算並以股份為 基礎的支付 6(a) 787 836 Depreciation 折舊 6(b) 9,088 8,022 Impairment loss on trade receivables and contract assets 應收賬款及合約資產減值 虧損 6(c) 614 1,751 Net foreign exchange loss 匯兌虧損淨額 6(c) 1,525 2,071 Net loss on disposals of property, plant and equipment 出售物業、廠房及設備 虧損淨額 4 6 Impairment loss on interest in an associate 於一間聯營公司權益的 減值虧損 16 9,000 4,500 (Reversal)/recognition of impairment loss on other financial assets 其他財務資產減值虧損 （撥回）╱確認 26(a) (99) 1,303 Share of results of associates 所佔聯營公司業績 1,395 (798) Operating profit before changes in working capital 未計營運資金變動前的經 營溢利 101,281 98,702 Increase in trade receivables, contract assets, other receivables, prepayments and other contract costs 應收賬款、合約資產、 其他應收款項、預付款 項及其他合約成本增加 (2,014) (24,328) (Decrease)/increase in trade creditors, contract liabilities and other payables 應付賬款、合約負債及 其他應付款項（減少）╱ 增加 (3,280) 16,501 Decrease in customer deposits received 已收客戶按金減少 (6,367) (6,339) Cash generated from operations 經營產生的現金 89,620 84,536 Hong Kong Profits Tax paid 已繳香港利得稅 (22,159) (3,043) Tax outside Hong Kong paid 已繳香港境外稅項 (11) (36) Refund of Hong Kong Profits Tax 退還香港利得稅 22 — Net cash generated from operating activities 經營活動產生的現金淨額 67,472 81,457