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 171 Notes to the Financial Statements (Continued) 財務報表附註（續） 17 所佔合營公司權益 本集團於合營公司的權益乃採用權益法入 賬。 北京工聯環球科技有限公司的撤銷公司註 冊已於二零二零年十月十二日完成。 18 其他財務資產 (a) 該金額為企業債券，其被分類為透 過其他全面收益按公允價值計量的 債務證券。企業實體所發行債務證 券的信貸質素與本集團視為可接受 的回報相當。 截至二零二零年十二月三十一日止 年度，本集團購入港幣 21,786,000 元 的 企 業 債 券（二 零 一 九 年：港 幣 27,885,000 元），並出售企業債券， 代價為港幣 229,618,000 元（二零一九 年：港幣 66,214,000 元）。 於二零二零年十二月三十一日，總 額的 66% （二零一九年： 65% ）投資於 投資級別企業債券，而餘下 34% （二 零一九年： 35% ）則投資於非投資級 別或沒有評級的企業債券。於二零 二零年十二月三十一日持有的所有 企業債券均可於公開市場交易。 17 Interest in joint venture The Group’s interest in joint venture is accounted for using the equity method. The deregistration of 北京工聯環球科技有限公司 was completed on 12 October 2020. 18 Other financial assets 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 Listed debt securities measured at FVOCI 透過其他全面收益按 公允價值計量的上市 債務證券 (a) 104,162 317,642 Listed debt securities measured at FVPL 透過損益按公允價值 計量的上市債務證券 (b) 156,406 — 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 (c) 31,561 — 292,129 317,642 Representing: 指： — Non-current — 非流動 69,914 279,118 — Current — 流動 222,215 38,524 292,129 317,642 (a) The amount represents corporate bonds. They were classified as debt securities measured at FVOCI. The debt securities are issued by corporate entities with credit quality commensurate with the return as considered acceptable to the Group. During the year ended 31 December 2020, the Group acquired corporate bonds at a cost of HK$21,786,000 (2019: HK$27,885,000) and disposed of corporate bonds at a consideration of HK$229,618,000 (2019: HK$66,214,000). As at 31 December 2020, 66% (2019: 65%) of the total amount was invested in investment grade corporate bonds. The remaining 34% (2019: 35%) was invested in non- investment grade or non-rated corporate bonds. All corporate bonds held as at 31 December 2020 were tradable in open market.