貿易通 2020 年年報

Management Discussion and Analysis (Continued) 管理層討論及分析（續） 二零二零年年報 貿易通電子貿易有限公司 33 財務回顧（續） 持有的重大投資 於二零二零年十二月三十一日，本集團持有其他 財務資產，賬面總值為港幣 292,100,000 元（二零 一九年：港幣 317,600,000 元）。投資組合包括港幣 260,500,000 元的上市債務證券（二零一九年：港 幣 317,600,000 元）及港幣 31,600,000 元的投資基金 單位（二零一九年：無）。透過其他全面收益按公 允價值（「 FVOCI 」）計量的上市債務證券指企業債 券的投資；透過損益按公允價值（「 FVPL 」）計量的 上市債務證券指全權委託單一債券投資組合的投 資。 本集團於年內持有其他財務資產之變動如下： Financial Review (Continued) Significant Investments Held As at 31 December 2020, the Group held other financial assets with an aggregate carrying amount of HK$292.1 million (2019: HK$317.6 million). The portfolio composed of HK$260.5 million listed debt securities (2019: HK$317.6 million) and HK$31.6 million units in investment funds (2019: Nil). The listed debt securities measured at fair value through other comprehensive income (“FVOCI”) represented investment in corporate bonds; the listed debt securities measured at fair value through profit or loss (“FVPL”) represented investment in a discretionary single bonds portfolio. The movements in the other financial assets held by the Group during the year are as below: 1 January 2020 Addition during the year Disposal/ maturity/ redemption during the year Fair value change measured at FVOCI Fair value change measured at FVPL Foreign exchange difference & others 31 December 2020 二零二零年 一月一日 年內添置 年內處置╱ 到期╱贖回 透過其他 全面收益 按公允價值 計量的 公允價值 變動 透過損益 按公允價值 計量的公允 價值變動 匯兌 差額及 其他 二零二零年 十二月 三十一日 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 港幣千元 港幣千元 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 317,642 21,786 (229,618) (3,596) — (2,052) 104,162 Listed debt securities measured at FVPL 透過損益按公允價值計量的 上市債務證券 — 154,410 — — 1,907 89 156,406 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 — 31,194 — — 389 (22) 31,561 317,642 207,390 (229,618) (3,596) 2,296 (1,985) 292,129