貿易通 2021 年年報

169 二零二一年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註（續） 12 其他全面收益 於二零二一年及二零二零年十二月三十一 日，上述部分並無稅務影響。 13 每股盈利 (a) 每股基本盈利 每股基本盈利乃根據本公司普通股 股權持有人應佔溢利港幣 73,653,000 元（二零二零年：港幣 72,800,000 元） 及本年度已發行普通股的加權平均 股數 794,634,000 股（二零二零年： 794,634,000 股普通股）計算。 12 Other comprehensive income 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 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 Changes in fair value recognised during the year 本年度已確認之公允價值變動 Reclassification adjustments for amounts transferred to profit or loss: 對轉入損益的款項進行重新分類 調整： (2,119) (3,596) – Net loss on disposals – 出售虧損淨額 4,777 9,710 – Reversal of impairment loss (Note 25(a)) – 減值虧損撥回 （附註 25(a) ） (1,882) (99) Net movement in the fair value reserve during the year recognised in other comprehensive income 已於其他全面收益確認的本年度 公允價值儲備變動淨額 776 6,015 There is no tax effect relating to the above components at 31 December 2021 and 2020. 13 Earnings per share (a) Basic earnings per share The calculation of basic earnings per share is based on the profit attributable to ordinary equity shareholders of the Company of HK$73,653,000 (2020: HK$72,800,000) and the weighted average number of 794,634,000 ordinary shares (2020: 794,634,000 ordinary shares) in issue during the year.