貿易通 2021 年中報

Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 50 Tradelink Electronic Commerce Limited Interim Report 2021 10 每股盈利 (a) 每股基本盈利 每股基本盈利乃根據本公司普通股 股權持有人應佔溢利港幣 29,998,000 元（二零二零年：港幣 20,182,000 元） 及本期間已發行普通股的加權平均 股 數 794,634,000 股（二 零 二 零 年： 794,634,000 股普通股）計算。 (b) 每股攤薄盈利 每股攤薄盈利乃根據本公司普通股 股權持有人應佔溢利港幣 29,998,000 元（二零二零年：港幣 20,182,000 元） 及 普 通 股 的 加 權 平 均 股 數 794,802,000 股（ 二 零 二 零 年： 794,634,000 股普通股）（已就本公司 購股權計劃下可予發行普通股的潛 在攤薄影響作出調整）計算。 11 於一間聯營公司權益的減 值虧損 於二零二一年六月三十日，本集團已就南 方的可收回金額進行減值評估。由於南方 的可收回金額並非低於賬面值，故於截至 二零二一年六月三十日止期間概無計提額 外減值虧損撥備。於以往年度，計提減值 虧損撥備港幣 16,500,000 元。南方可收回金 額乃參考南方直至二零三八年的相關業務 的預測規模、業務水平及五年期財務預測 後的未來增長率 3% （二零二零年： 3% ），基 於預算未來現金流量的現值，按 14% （二零 二零年： 14% ）的市場風險調整貼現率貼現 而加以估計。截至二零二一年六月三十日 及二零二零年六月三十日止期間，管理層 採用同樣基準計量南方權益的減值。 10 Earnings per share (a) Basic earnings per share The calculation of basic earnings per share is based on the profit attributable to ordinary equity shareholders of the Company of HK$29,998,000 (2020: HK$20,182,000) and the weighted average number of 794,634,000 ordinary shares (2020: 794,634,000 ordinary shares) in issue during the period. (b) Diluted earnings per share The calculation of diluted earnings per share is based on the profit attributable to ordinary equity shareholders of the Company of HK$29,998,000 (2020: HK$20,182,000) and the weighted average number of 794,802,000 ordinary shares (2020: 794,634,000 ordinary shares), after adjusting for the effect of the potential dilution from ordinary shares issuable under the Company’s share option scheme. 11 Impairment loss on interest in an associate At 30 June 2021, the Group carried out an impairment assessment for the recoverable amount of Nanfang. As the recoverable amount of Nanfang was not less than the carrying amount, no additional provision for impairment loss was made for the period ended 30 June 2021. In prior years, provision for impairment loss of HK$16,500,000 had been made. The estimates of the recoverable amount of Nanfang were based on the present values of the budgeted future cash flows, discounted at the market risk-adjusted discount rate of 14% (2020: 14%), by reference to the projected volume, activity level and future growth rates of 3% (2020: 3%) beyond the five-year period financial forecast of the underlying business of Nanfang up to 2038. For the periods ended 30 June 2021 and 30 June 2020, same basis of impairment measurement in respect of the interest in Nanfang was performed by management.