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 189 Notes to the Financial Statements (Continued) 財務報表附註（續） 25 資本及儲備（續） (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。 26 財務風險管理及公允價值 在本集團的日常業務過程中，會遇上信 貸、流動資金、利率及外匯風險。該等風險 受到本集團於下文載述的財務管理政策及 常規所限制。 (a) 信貸風險 信貸風險指對手方將違反合約義務 導致本集團蒙受財務虧損的風險。 本集團的信貸風險主要源自應收賬 款、合約資產及債務證券投資。由於 對手方為主要銀行，本集團面臨現 金及現金等值及銀行存款產生的信 貸風險有限，因此，本集團認為信貸 風險低。管理層已訂有一套信貸政 策，以持續監控該等信貸風險。 25 Capital and reserves (Continued) (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. 26 Financial risk management and fair values Exposure to credit, liquidity, interest rate and currency risk arises in the normal course of the Group’s business. These risks are limited by the Group’s financial management policies and practices described below. (a) Credit risk Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Group. The Group’s credit risk is primarily attributable to trade receivables, contract assets and investments in debt securities. The Group’s exposure to credit risk arising from cash and cash equivalents and deposits with banks is limited because the counterparties are major banks, for which the Group considers to have low credit risk. Management has a credit policy in place and the exposures to these credit risks are monitored on an ongoing basis.