貿易通 2020 年年報

160 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 12 其他全面收益 在二零二零年及二零一九年十二月三十一 日，上述部分沒有稅務影響。 13 每股盈利 每股基本盈利乃根據本公司普通股股權持 有人應佔溢利港幣 72,800,000 元（二零一九 年：港幣 82,201,000 元）及本年度已發行普 通股的加權平均股數 794,634,000 股（二零 一九年： 794,634,000 股普通股）計算。 由於本公司並無潛在攤薄股份，因此每股 基本盈利與每股攤薄盈利相同。 12 Other comprehensive income 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 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 Changes in fair value recognised during the year 本年度已確認之公允價值 變動 (3,596) 10,426 Reclassification adjustments for amounts transferred to profit or loss: 對轉入損益的款項進行 重新分類調整： — net loss/(gain) on disposals transferred to profit or loss — 轉至損益的出售 虧損╱（收益）淨額 9,710 (218) — (reversal)/recognition of impairment loss (Note 26(a)) — 減值虧損（撥回）╱ 確認 （附註 26(a) ） (99) 1,303 Net movement in the fair value reserve during the year recognised in other comprehensive income 已於其他全面收益確認的 本年度公允價值儲備變 動淨額 6,015 11,511 There is no tax effect relating to the above components at 31 December 2020 and 2019. 13 Earnings per share The calculation of basic earnings per share is based on the profit attributable to ordinary equity shareholders of the Company of HK$72,800,000 (2019: HK$82,201,000) and the weighted average number of 794,634,000 ordinary shares (2019: 794,634,000 ordinary shares) in issue during the year. Basic earnings per share are the same as diluted earnings per share as the Company has no dilutive potential shares.