貿易通 2021 年年報

201 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） 24 資本及儲備（續） (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。 25 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 信貸風險指對手方將違反合約義務導 致本集團蒙受財務虧損的風險。本集 團的信貸風險主要源自應收賬款、合 約資產及債務證券投資。由於對手方 為主要銀行，本集團面臨現金及現金 等值及銀行存款產生的信貸風險有 限，因此，本集團認為此乃代表信貸 風險低。經考慮 (i) 業主的信貸評級及 (ii) 剩餘租期及租金按金所涵蓋的期 間，本集團認為因可退還租金按金而 面臨的信貸風險屬低。 24 Capital and reserves (Continued) (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 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 Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Group. The Group’s credit risk is primarily attributable to trade receivables, contract assets and investments in debt securities. The Group’s exposure to credit risk arising from cash and cash equivalents and deposits with banks is limited because the counterparties are major banks, for which the Group considers to represent low credit risk. The Group’s exposure to credit risk arising from refundable rental deposits is considered to be low, taking into account (i) the landlords’ credit rating and (ii) the remaining lease term and the period covered by the rental deposits.