貿易通 2021 年中報

Management Discussion and Analysis (Continued) 管理層討論及分析 （續） 17 二零二一年中期報告 貿易通電子貿易有限公司 本集團於期內持有其他財務資產之變動如下： 投資詳情如下： (i) 透過其他全面收益按公允價值計量的上市 債務證券 於二零二一年六月三十日，本集團持有透 過其他全面收益按公允價值計量的上市債 務證券為六項（二零二零年十二月三十一 日：九項）以美元計值的企業債券，主要由 香港上市公司或其附屬公司發行，涉及房 地產、其他工業及商業金融等多個行業。 於二零二一年六月三十日，每項投資的面 值介乎 1,000,000 美元至 3,000,000 美元，該 等債券的公允價值總計為港幣 84,800,000 元 （佔本集團資產總值的 15.6% ），票面息率介 乎每年 2.375% 至 6.55% 。 三項企業債券將於二零二一年下半年到 期，餘下三項企業債券將於二零二三年至 二零二五年到期。於二零二一年六月三十 日，賬面總值的 72% （二零二零年十二月 三十一日： 66% ）投資於投資級別企業債 券，而餘下 28% （二零二零年十二月三十一 日： 34% ）則投資於非投資級別或沒有評級 的企業債券。於二零二一年六月三十日持 有的所有企業債券均可於公開市場交易。 The movements in the other financial assets held by the Group during the period are as below: 1 January 2021 Addition during the period Disposal/ maturity/ redemption during the period Fair value change measured at FVOCI Fair value change measured at FVPL Foreign exchange difference & others 30 June 2021 二零二一年 一月一日 期內添置 期內處置╱ 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 二零二一年 六月三十日 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 Financial assets measured at FVOCI 透過其他全面收益按公允 價值計量的財務資產 — Listed debt securities — 上市債務證券 104,162 — (18,528) (790) — (47) 84,797 Financial assets measured at FVPL 透過損益按公允價值計量 的財務資產 — Listed debt and equity securities — 上市債務及股本證券 156,406 3,950 — — (896) 213 159,673 — Units in investment funds — 投資基金單位 31,561 — — — (612) 42 30,991 292,129 3,950 (18,528) (790) (1,508) 208 275,461 The details of the investments were as below: (i) Listed debt securities measured at FVOCI The listed debt securities measured at FVOCI held by the Group as at 30 June 2021 were 6 (31 December 2020: 9) USD- denominated corporate bonds issued mainly by Hong Kong listed companies or their subsidiaries, covering different industry sectors including real estate, industrial other and commercial finance. As at 30 June 2021, the nominal value of each investment ranged from US$1 million to US$3 million and the aggregate fair value of these bonds were HK$84.8 million (accounting for 15.6% of the Group’s total assets) with coupon rates ranging from 2.375% to 6.55% per annum. 3 corporate bonds will mature in the second half of 2021 and the remaining 3 corporate bonds will mature between 2023 and 2025. As at 30 June 2021, 72% (31 December 2020: 66%) of the total carrying amount was invested in investment grade corporate bonds. The remaining 28% (31 December 2020: 34%) was invested in non-investment grade or non-rated corporate bonds. All corporate bonds held as at 30 June 2021 were tradable in open market.