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 197 Notes to the Financial Statements (Continued) 財務報表附註（續） 26 財務風險管理及公允價值 （續） (e) 公允價值計量（續） 公允價值計量第二級使用的估值技 巧及輸入數據 投資基金公允價值乃使用基金管理 人提供的未經調整資產淨值而釐 定。投資基金單位可按計量日期或 前後的可報告資產淨值予以贖回。 截至二零二零年及二零一九年止年 度，第一級與第二級之間並無轉換 或轉入或轉出第三級。本集團的政 策為於事件或導致轉換的情況變動 發生日期而確認公允價值等級之間 的轉換。 27 資本承擔 於二零二零年十二月三十一日，尚待履行 且未於財務報表撥備之資本承擔為港幣 3,371,000 元（二 零 一 九 年：港 幣 3,687,000 元），該等承擔主要與本集團採購租賃物業 裝修及辦公室設備有關。 28 重大關聯人士交易 除此等財務報表其他章節披露的交易及結 餘外，本集團亦進行以下重大關聯人士交 易： (a) 經常進行的交易 截至二零二零年十二月三十一日止 年度，本集團向聯業製衣有限公司 （「 TAL 」）（為主要股東的聯繫人）提供 保安方案服務錄得收益港幣 146,000 元（二零一九年：港幣 463,000 元）。 本集團所提供處理若干政府相關文 件的電子解決方案亦從 TAL 錄得港幣 18,000 元（二零一九年：港幣 25,000 元）。 26 Financial risk management and fair values (Continued) (e) Fair value measurement (Continued) Valuation techniques and inputs used in Level 2 fair value measurements The fair value of investment funds is determined using the unadjusted net asset value provided by the fund manager. The units in the investment funds are redeemable at the reportable net asset value at, or approximately at, the measurement date. During the year ended 2020 and 2019, there were no transfers between Level 1 and Level 2, or transfers into or out of Level 3. The Group’s policy is to recognise transfers between levels of fair value hierarchy as at the date of the event or change in circumstances that caused the transfer. 27 Capital commitments Capital commitments contracted for as at 31 December 2020 not provided for in the financial statements amounted to HK$3,371,000 (2019: HK$3,687,000). They were mainly in respect of the purchase of leasehold improvements and office equipment for the Group. 28 Material related party transactions In addition to the transactions and balances disclosed elsewhere in these financial statements, the Group entered into the following material related party transactions: (a) Recurring transactions During the year ended 31 December 2020, the Group provided security solution services to TAL Apparel Limited (“TAL”), an associate of a substantial shareholder and generated revenue of HK$146,000 (2019: HK$463,000). The Group also generated HK$18,000 (2019: HK$25,000) from TAL for providing electronic solutions in processing certain government related documents.