貿易通 2021 年年報

Management Discussion and Analysis (Continued) 管理層討論及分析（續） 30 Tradelink Electronic Commerce Limited Annual Report 2021 財務回顧（續） 流動資金與財務狀況 於二零二一年十二月三十一日，本集團的現金及銀 行存款總額為港幣 209,200,000 元（二零二零年：港 幣 172,000,000 元）。現金結餘增加港幣 37,200,000 元，主要由於在二零二一年因企業債券到期╱出售 企業債券而收取的所得款項港幣 92,700,000 元與投 資港幣 69,900,000 元於投資基金的淨影響所致。其 他財務資產投資的詳情載於下文「持有的重大投資」 一節。 於二零二一年十二月三十一日，本集團資產總值及 資產淨值分別為港幣 564,500,000 元（二零二零年： 港幣 586,200,000 元）及港幣 378,600,000 元（二零二 零年：港幣 384,300,000 元）。 於二零二一年十二月三十一日，本集團並無借貸 （二零二零年：無）。 持有的重大投資 於二零二一年十二月三十一日，本集團持有一 個多元化的金融產品投資組合，賬面總值為港 幣 266,600,000 元（二零二零年：港幣 292,100,000 元）。該等資產包括： (i) 賬面值為港幣 9,400,000 元的企業債券，即透 過其他全面收益按公允價值計量的上市債務 證券； (ii) 賬面值為港幣 157,600,000 元的全權委託單一 債券投資組合及賬面值為港幣 3,600,000 元的 盈富基金（香港聯交所： 2800 ）股份，合共作 為透過損益按公允價值計量的上市債務及股 本證券；及 (iii) 賬面值為港幣 96,000,000 元的透過損益按公 允價值計量的投資基金單位。 Financial Review (Continued) Liquidity and Financial Position As at 31 December 2021, the Group had total cash and bank deposits of HK$209.2 million (2020: HK$172.0 million). The increase in the cash balance by HK$37.2 million mainly attributed to net impact of the proceeds collected from the maturity/disposal of corporate bonds of HK$92.7 million and the amount invested in investment funds of HK$69.9 million during 2021. Details of the investments in other financial assets are set out in the section headed “Significant Investments Held” below. Total assets and net assets of the Group as at 31 December 2021 amounted to HK$564.5 million (2020: HK$586.2 million) and HK$378.6 million (2020: HK$384.3 million) respectively. As at 31 December 2021, the Group had no borrowings (2020: Nil). Significant Investments Held As at 31 December 2021, the Group held a diversified portfolio of investments in financial products with an aggregate carrying amount of HK$266.6 million (2020: HK$292.1 million). These assets comprising: (i) corporate bonds with carrying value of HK$9.4 million being listed debt securities measured at FVOCI; (ii) a discretionary single bonds portfolio with carrying value of HK$157.6 million and shares in Tracker Fund of Hong Kong (SEHK: 2800) with carrying value of HK$3.6 million, together as listed debt and equity securities measured at FVPL; and (iii) units in investment funds measured at FVPL with carrying value of HK$96.0 million.