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Annual Report 2016
二零一六年年報
137
Notes to the Financial Statements
財務報表附註
25 Capital and reserves (continued)
(c) Nature and purpose of reserves
(i) Capital reserve
The capital reserve comprises the grant date fair value of
unexercised share options and awarded shares granted
to directors and employees of the Company recognised in
accordance with the accounting policies adopted for share
based payments set out in
Note 1(p)(ii)
.
(ii) Exchange reserve
The exchange reserve comprises all foreign exchange
differences arising from the translation of the financial
statements of foreign operations. The reserve is dealt with in
accordance with the accounting policy set out in
Note 1(q)
.
(iii) Fair value reserve
The fair value reserve comprises the cumulative net change in
the fair value of available-for-sale debt securities held at the end
of the reporting period and is dealt with in accordance with the
accounting policy in
Note 1(i)
.
(d) Distributability of reserves
As at 31 December 2016, the aggregate amount of reserves
available for distribution to equity shareholders of the Company
was HK$50,662,000 (2015: HK$65,413,000). After the end of the
reporting period, the directors proposed a final dividend of HK 6.3
cents per ordinary share (2015: HK 5.1 cents per share), amounting
to HK$50,053,000 (2015: HK$40,505,000). This dividend has not
been recognised as a liability at the end of the reporting period. The
directors did not propose a special dividend for the current year
(2015: HK 2.9 cents per share, amounted to HK$23,032,000).
(e) Capital management
The Group’s primary objectives when managing capital are to
safeguard the Group’s ability to continue as a going concern and
to enable the Group to meet its liabilities as they fall due for the
foreseeable future. The Group has no external borrowing at the end
of the reporting period.
The Group’s capital structure is regularly reviewed and managed
with due regard to the capital management objectives of the Group.
Neither the Company nor any of its subsidiaries are subject to
externally imposed capital requirements.
25
資本及儲備（續）
(c)
儲備的性質及用途
(i)
資本儲備
資本儲備包括已授予本公司董事及僱員並根
據載於
附註
1(p)(ii)
就以股份為基礎的支付而
採納的會計政策所確認的尚未行使購股權及
獎勵股份的授出日期公允價值。
(ii)
匯兌儲備
匯兌儲備包括自換算海外公司財務報表所產
生的所有匯兌差額。有關儲備已根據載於
附
註
1(q)
的會計政策處理。
(iii)
公允價值儲備
公允價值儲備包括於報告期末所持的可供出
售債務證券公允價值累計變動淨額，並已根
據載於
附註
1(i)
的會計政策處理。
(d)
可供分派儲備
於二零一六年十二月三十一日，可供分派予本公
司股權持有人的儲備總額為港幣
50,662,000
元（二
零一五年：港幣
65,413,000
元）。於報告期末之
後，董事擬派發末期股息每股普通股
6.3
港仙（二
零一五年：每股
5.1
港仙），合共港幣
50,053,000
元（二零一五年：港幣
40,505,000
元）。該等股息
於報告期末並未確認為負債。董事沒有建議就本
年度派發特別股息（二零一五年：每股
2.9
港仙，
合共港幣
23,032,000
元）。
(e)
資本管理
本集團管理資本的主要目標為保護本集團持續經
營的能力，以及確保本集團可於可見未來支付到
期負債。本集團於報告期末並無外部借款。
本集團本著資本管理目標，定期檢討及管理資本
架構。
本公司或其任何附屬公司概無受外界施加的資本
規定所規限。