貿易通 2021 年年報

200 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 24 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、僱員及前僱員並根據載於 附註 1(q)(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(r) 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 所持的根據《香港財務報告準 則》第 9 號透過其他全面收益 按公允價值計量的債務證券公 允價值累計變動淨額（見 附註 1(i) ） 。 (iv) 其他儲備 其他儲備為不可分派，並指根 據澳門商法典，自澳門附屬公 司已發行及繳足股本以最多 50% 為限的年度溢利轉出。 (d) 可供分派儲備 於二零二一年十二月三十一日，可供 分派予本公司股權持有人的儲備總額 為港幣 62,026,000 元（二零二零年：港 幣 64,182,000 元）。於報告期末之後， 董事擬派發末期股息每股普通股 6.45 港仙（二零二零年：每股 7.25 港仙），合 共為港幣 51,254,000 元（二零二零年： 港幣 57,611,000 元）。該股息於報告期 末並未確認為負債。 24 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 granted to directors, employees and ex-employees of the Company recognised in accordance with the accounting policies adopted for share based payments set out in Note 1(q)(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(r) . (iii) Fair value reserve The fair value reserve comprises the cumulative net change in the fair value of debt securities measured at FVOCI under HKFRS 9 held at the end of the reporting period (see Note 1(i) ). (iv) Other reserve The other reserve is non-distributable and represents transfer from annual profits up to a maximum of 50% of the issued and paid up capital of the Macau subsidiary in accordance with the Macau Commercial Code. (d) Distributability of reserves As at 31 December 2021, the aggregate amount of reserves available for distribution to equity shareholders of the Company was HK$62,026,000 (2020: HK$64,182,000). After the end of the reporting period, the directors proposed a final dividend of HK 6.45 cents per ordinary share (2020: HK 7.25 cents per share), amounting to HK$51,254,000 (2020: HK$57,611,000). This dividend has not been recognised as a liability at the end of the reporting period.