貿易通 2021 年中報

Management Discussion and Analysis (Continued) 管理層討論及分析 （續） 16 Tradelink Electronic Commerce Limited Interim Report 2021 股息 董事會已議決向股東宣派截至二零二一年六月 三十日止六個月的中期股息每股 2.8 港仙（二零二 零年：每股 1.95 港仙），增加 43.6% 。中期股息派 息率約為本集團期內溢利的 74.2% 。中期股息派 息率與過往年度比率相同，約為 75% 。 流動資金與財務狀況 於二零二一年六月三十日，本集團的現金及銀行 存款總額為港幣 170,500,000 元（二零二零年十二 月三十一日：港幣 172,000,000 元）。本集團持有企 業債券、全權委託單一債券投資組合、債券基金 及盈富基金等投資。該等財務資產投資的詳情載 於下文「持有的重大投資」部分。 於二零二一年六月三十日，本集團資產總值及資 產淨值分別為港幣 542,900,000 元（二零二零年 十 二 月 三 十 一 日：港 幣 586,200,000 元）及 港 幣 358,600,000 元（二零二零年十二月三十一日：港 幣 384,300,000 元）。 於二零二一年六月三十日，本集團並無借貸（二 零二零年十二月三十一日：無）。 持有的重大投資 於二零二一年六月三十日，本集團持有其他財務 資產投資，賬面總值為港幣 275,500,000 元（二零 二零年十二月三十一日：港幣 292,100,000 元）。該 等 資 產 為 透 過 其 他 全 面 收 益 按 公 允 價 值 （「 FVOCI 」）計量的財務資產： — 企業債券，即賬面值為港幣 84,800,000 元的 上市債務證券； 透過損益按公允價值（「 FVPL 」）計量的財務資產： — (a) 賬面值為港幣 155,700,000 元的全權委託 單 一 債 券 投 資 組 合 及 (b) 賬 面 值 為 港 幣 4,000,000 元 的 盈 富 基 金 股 份 ( 香 港 聯 交 所 :2800) ，統稱為上市債務及股本證券；及 — 賬面值為港幣 31,000,000 元的債券基金。 Dividend The Board has resolved to declare an interim dividend of HK 2.8 cents per share (2020: HK 1.95 cents per share) for the six months ended 30 June 2021 to shareholders, an increase of 43.6%. The interim dividend payout ratio is about 74.2% of the Group’s profit for the period. The interim dividend payout ratio is same as the ratios for the pervious years at about 75%. Liquidity and Financial Position As at 30 June 2021, the Group had total cash and bank deposits of HK$170.5 million (31 December 2020: HK$172.0 million). The Group held investments in corporate bonds, a discretionary single bonds portfolio, bond funds and Tracker Fund of Hong Kong. Details of the investments in these financial assets are set out in the section headed “Significant Investments Held” below. Total assets and net assets of the Group as at 30 June 2021 amounted to HK$542.9 million (31 December 2020: HK$586.2 million) and HK$358.6 million (31 December 2020: HK$384.3 million) respectively. As at 30 June 2021, the Group had no borrowings (31 December 2020: Nil). Significant Investments Held As at 30 June 2021, the Group held investments in other financial assets with an aggregate carrying amount of HK$275.5 million (31 December 2020: HK$292.1 million). These assets were Financial assets measured at fair value through other comprehensive income (“FVOCI”): — corporate bonds being listed debt securities with carrying value of HK$84.8 million; Financial assets measured at fair value through profit or loss (“FVPL”): — (a) a discretionary single bonds portfolio with carrying value of HK$155.7 million and (b) shares in Tracker Fund of Hong Kong (SEHK: 2800) with carrying value of HK$4.0 million, together as listed debt and equity securities; and — bond funds with carrying value of HK$31.0 million.