貿易通 2021 年年報

117 二零二一年年報 貿易通電子貿易有限公司 For the year ended 31 December 2021 截至二零二一年十二月三十一日止年度 Consolidated Cash Flow Statement 綜合現金流量表 2021 2020 二零二一年 二零二零年 Note HK$’000 HK$’000 附註 港幣千元 港幣千元 Operating activities 經營業績 Profit before taxation 除稅前溢利 86,218 82,391 Adjustments for: 調整： Interest income on debt securities measured at FVOCI 透過其他全面收益 按公允價值計量的債務 證券的利息收入 (2,760) (8,488) Interest income on deposits with banks 銀行存款的利息收入 (580) (1,962) Net loss on disposals of debt securities measured at FVOCI 出售透過其他全面收益 按公允價值計量的債務 證券的虧損淨額 5 4,777 9,710 Dividend income on an equity security measured at fair value through profit or loss (“FVPL”) 透過損益按公允價值（「 FVPL 」） 計量的一項股本證券的股息 收入 5 (90) – Investment income on units in investment funds measured at FVPL 透過損益按公允價值計量的 投資基金單位的投資收入 5 (1,348) (435) Fair value loss/(gain) on units in investment funds measured at FVPL 透過損益按公允價值計量的 投資基金單位的公允價值 虧損╱（收益） 5 5,679 (389) Fair value loss/(gain) on debt and equity securities measured at FVPL 透過損益按公允價值計量的 債務及股本證券的公允價值 虧損╱（收益） 5 577 (1,907) Net loss on disposals of associates 出售聯營公司虧損淨額 5 – 47 Equity-settled share-based payment 以股權結算並以股份為 基礎的支付 6(a) 378 787 Depreciation 折舊 6(b) 8,484 9,088 Finance cost 融資成本 41 – Impairment loss on trade receivables and contract assets 應收賬款及合約資產減值 虧損 6(c) 265 614 Net foreign exchange (gain)/loss 匯兌（收益）╱虧損淨額 6(c) (2,338) 1,525 Net (gain)/loss on disposals of property, plant and equipment 出售物業、廠房及設備 （收益）╱虧損淨額 (4) 4 Impairment loss on interest in an associate 於一間聯營公司權益的 減值虧損 16 834 9,000 Reversal of impairment loss on other financial assets 其他財務資產減值虧損撥回 25(a) (1,882) (99) Share of results of an associate 所佔一間聯營公司業績 1,899 1,395 Operating profit before changes in working capital 未計營運資金變動前的 經營溢利 100,150 101,281