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) 54 Tradelink Electronic Commerce Limited Interim Report 2021 15 其他應收款項、預付款項 及其他合約成本 所有其他應收款項、預付款項及其他合約 成本預期於一年內收回或確認為開支。 16 其他財務資產 (a) 該金額為以美元計值的企業債券。 企業實體所發行債務證券的信貸質 素與本集團視為可接受的回報相當。 截至二零二一年六月三十日止六個 月,本集團並無購買任何企業債券 (截至二零二零年六月三十日止六個 月:港幣 21,786,000 元),惟已出售企 業 債 券,代 價 為 港 幣 18,528,000 元 (截至二零二零年六月三十日止六個 月:港幣 157,213,000 元)。 15 Other receivables, prepayments and other contract costs All other receivables, prepayments and other contract costs are expected to be recovered or recognised as expenses within one year. 16 Other financial assets As at 30 June 2021 As at 31 December 2020 於二零二一年 六月三十日 於二零二零年 十二月三十一日 Note HK$’000 HK$’000 附註 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 (a) 84,797 104,162 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 (b) 159,673 156,406 — Units in investment funds — 投資基金單位 (c) 30,991 31,561 190,664 187,967 275,461 292,129 Representing: 指: — Non-current — 非流動 69,384 69,914 — Current — 流動 206,077 222,215 275,461 292,129 (a) The amount represents USD-denominated corporate bonds. The debt securities are issued by corporate entities with credit quality commensurate with the return as considered acceptable to the Group. During the six months ended 30 June 2021, the Group did not acquire any corporate bonds (six months ended 30 June 2020: HK$21,786,000) but disposed of corporate bonds at a consideration of HK$18,528,000 (six months ended 30 June 2020: HK$157,213,000).
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