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Annual Report 2016
二零一六年年報
125
Notes to the Financial Statements
財務報表附註
17 Interest in joint venture
Details of the Group’s interest in a joint venture, which is accounted for
using the equity method in the consolidated financial statements are as
follows:
Name of joint venture
合營公司名稱
Place of
establishment
and operation
註冊成立及
營運地點
Particulars of
issued and
paid up capital
已發行及繳足股本詳情
Percentage of
Group’s effective
interest
本集團所佔
實際權益百分比
Percentage of
shares held by
the Company
本公司所持
股份百分比
Principal activity
主要業務
北京工聯環球科技有限公司
PRC
中國
RMB4,920,000
人民幣
4,920,000
元
49%
–
Provision of
e-commerce services
提供電子商貿服務
As the recoverable amount of the joint venture was less than the carrying
amount, provision for impairment loss of HK$1.28 million was made in
prior years. For the years ended 31 December 2016 and 31 December
2015, there is no improvement in the financial situation of the joint
venture and no reversal of provision for impairment of joint venture is
recorded.
18 Other financial assets
2016
2015
二零一六年
二零一五年
HK$’000
HK$’000
港幣千元
港幣千元
Available-for-sale debt securities at fair value
以公允價值計量的可供出售債務證券
– listed
－上市
407,115
229,403
As at 31 December 2016 and 2015, the Group held corporate bonds
and designated the instruments as available-for-sale debt securities
with fair value changes recognised in other comprehensive income
and accumulated separately in equity in the fair value reserve. The
debt securities are issued by corporate entities with credit quality
commensurate with the return as considered acceptable to the Group.
17
所佔合營公司權益
下表載列本集團於合營公司的權益詳情，乃採用權益
法於綜合財務報表入賬如下：
由於合營公司的可收回金額低於賬面值，本集團已於
過往年度就港幣
1,280,000
元的減值虧損作出撥備。
截至二零一六年十二月三十一日及二零一五年十二月
三十一日止年度，合營公司財務狀況並無改善，並無
錄得合營公司減值撥備撥回。
18
其他財務資產
於二零一六年及二零一五年十二月三十一日，本集團
持有企業債券，並將有關工具指定為可供出售債務證
券，而其公允價值變動於其他全面收益中確認，並獨
立於權益的公允價值儲備累計。企業實體發行的債務
證券信貸質素視為本集團可接受的回報相當。