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161
二零一七年年報
貿易通電子貿易有限公司
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
25
資本及儲備（續）
(d)
可供分派儲備
於二零一七年十二月三十一日，可供
分派予本公司股權持有人的儲備總額
為 港 幣
50,675,000
元（二 零 一 六 年：港
幣
50,662,000
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 六 年：每 股
6.3
港 仙），合 共
港 幣
50,059,000
元（二 零 一 六 年：港 幣
50,053,000
元）。該等股息於報告期末並
未確認為負債。
(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。
26
財務風險管理及公允價值
在本集團的日常業務過程中，會遇上信貸、
流動資金、利率及外匯風險。該等風險受到
本集團於下文載述的財務管理政策及常規所
限制。
(a)
信貸風險
本集團的信貸風險主要源自應收賬款及
債務證券投資。管理層已訂有一套信貸
政策，以持續監控該等信貸風險。
25 Capital and reserves (Continued)
(d) Distributability of reserves
As at 31 December 2017, the aggregate amount of reserves
available for distribution to equity shareholders of the Company
was HK$50,675,000 (2016: HK$50,662,000). After the end of
the reporting period, the directors proposed a final dividend of
HK 6.3 cents per ordinary share (2016: HK 6.3 cents per
share), amounting to HK$50,059,000 (2016: HK$50,053,000).
This dividend has not been recognised as a liability at the end
of the reporting period.
(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.
26 Financial risk management and fair values
Exposure to credit, liquidity, interest rate and currency risk arises in
the normal course of the Group’s business. These risks are limited
by the Group’s financial management policies and practices
described below.
(a) Credit risk
The Group’s credit risk is primarily attributable to trade
receivables and investments in debt securities. Management has
a credit policy in place and the exposures to these credit risks
are monitored on an ongoing basis.