貿易通 2021 年中報

Management Discussion and Analysis (Continued) 管理層討論及分析 （續） 20 Tradelink Electronic Commerce Limited Interim Report 2021 除上文所披露者外，於二零二一年六月三十日， 本集團並無持有任何其他重大財務投資。 為平衡風險與回報，其他財務資產之所有投資均 按照本公司董事會批准之投資指引進行。於確定 任何獲得新業務之機會前，現金盈餘儲備停於其 他財務資產中，作為我們財務營運一部分，以提 高本集團現金盈餘收益率。 重大購買或出售 除本中期報告其他部分所披露者外，截至二零 二一年六月三十日止期間，本集團並無與附屬公 司及聯營公司有關的任何重大收購或出售。 資本與儲備 於二零二一年六月三十日，股東應佔資本及儲備 為港幣 358,600,000 元（二零二零年十二月三十一 日：港幣 384,300,000 元），於派付二零二零年末期 股息後較二零二零年年底減少港幣 25,700,000 元。 資產抵押及或有負債 於二零二一年六月三十日，本集團向政府提供兩 項合共港幣 2,200,000 元之銀行擔保（二零二零年 十二月三十一日：三項合共港幣 2,200,000 元之銀 行擔保），確保本集團妥善履行與政府訂立之合 約條款。銀行擔保以存款押記合共港幣 2,200,000 元（二零二零年十二月三十一日：港幣 2,200,000 元）作為抵押。除上述者外，本集團並無任何其他 資產抵押。 資本承擔 於二零二一年六月三十日，尚待履行且未於財務 報表撥備之資本承擔為港幣 400,000 元（二零二零 年十二月三十一日：港幣 3,400,000 元），該等承擔 主要與本集團採購電腦設備有關。 Save as disclosed above, the Group did not hold any other significant financial investment as at 30 June 2021. To balance risk and returns, all investments in the other financial assets were made in accordance with the investment guidelines which had been approved by the Board of the Company. Before any opportunities were identified to acquire new businesses, the cash surplus reserves were parked in the other financial assets as part of our treasury operations to improve the yield of the Group’s cash surpluses. Material acquisitions or disposals Saved as disclosed elsewhere in this interim report, the Group did not have any material acquisitions or disposals in relations to subsidiaries and associates during the period ended 30 June 2021. Capital and Reserves As at 30 June 2021, the capital and reserves attributable to shareholders was HK$358.6 million (31 December 2020: HK$384.3 million), a decrease of HK$25.7 million from the end of 2020 after the distribution of the 2020 final dividend. Charges on Assets and Contingent Liabilities As at 30 June 2021, the Group has obtained two bank guarantees totaling HK$2.2 million (31 December 2020: three bank guarantees of HK$2.2 million) issued to the Government for the due performance by the Group pursuant to the terms of the contracts with the Government. The bank guarantees are secured by a charge over deposits totaling HK$2.2 million (31 December 2020: HK$2.2 million). Other than the foregoing, the Group did not have any other charges on its assets. Capital Commitments Capital commitments outstanding as at 30 June 2021 not provided for in the financial statements amounted to HK$0.4 million (31 December 2020: HK$3.4 million), mainly in respect of the purchase of computer equipment for the Group.