貿易通 2021 年年報

Management Discussion and Analysis (Continued) 管理層討論及分析（續） 34 Tradelink Electronic Commerce Limited Annual Report 2021 財務回顧（續） 持有的重大投資（續） (iii) 透過損益按公允價值計量的投資基金單位 本集團持有由瑞銀及滙豐投資管理發行以 美元計值的投資基金單位，於二零二一年 十二月三十一日的公允價值總計為港幣 96,000,000 元。於二零二一年，該等投資基 金錄得公允價值虧損淨額港幣 5,700,000 元， 主要由於瑞銀債券基金價格波動所致。 投資基金單位的詳情如下： Financial Review (Continued) Significant Investments Held (Continued) (iii) Units in investment funds measured at FVPL The Group held USD-denominated units in investment funds which are issued by UBS and HSBC Asset Management with fair value totaled HK$96.0 million as at 31 December 2021. The investment funds recorded net fair value loss of HK$5.7 million in 2021 mainly attributed to the volatilities of the UBS bond funds. The details of the units of investment funds are as below: Name of funds Investment strategy Investment cost Fair value as at 31 December 2021 Dividend received during 2021 Expected rate of return Maturity date Redemption 基金名稱 投資策略 投資成本 於二零二一年 十二月三十一日 的公允價值 於二零二一年 收取的股息 預期回報率 到期日 贖回 US$ million US$ million US$ million 百萬美元 百萬美元 百萬美元 UBS (CAY) Investment Fund Series – UBS Asian Bonds Series 5 (USD) 瑞銀 (CAY) 投資基金系列 – 瑞銀亞洲債券系列 5 （美元） Mainly invest in USD-denominated fixed income securities issued by sovereigns, quasi-sovereigns and corporates in the Asian Pacific ex-Japan region 主要投資於亞太地區（日本除外） 由主權機構、半主權機構及企業 發行以美元計值的固定收入證券 1.0 0.8 0.04 Target gross yield to maturity 4.8% – 5.3% per annum 目標總到期收益 率為每年 4.8% 至 5.3% 30 June 2024 二零二四年 六月三十日 To redeem on any dealing day 可於任何交 易日贖回 UBS (CAY) Investment Fund Series – UBS Asian Bonds Series 6 (USD) 瑞銀 (CAY) 投資基金系列 – 瑞銀亞洲債券系列 6 （美元） Mainly invest in USD-denominated fixed income securities issued by sovereigns, quasi-sovereigns and corporates in the Asian Pacific ex-Japan region 主要投資於亞太地區（日本除外） 由主權機構、半主權機構及企業 發行以美元計值的固定收入證券 3.0 2.5 0.13 Target gross yield to maturity 5.0% – 5.75% per annum 目標總到期收益 率為每年 5.0% 至 5.75% 22 December 2023 二零二三年 十二月 二十二日 To redeem on any dealing day 可於任何交 易日贖回 HSBC Investment Funds Trust – HSBC Asian Bond Fund 滙豐投資基金信託 – 滙豐亞洲債券基金 Mainly invest in a broad spread of quoted bonds, government bonds, other unquoted fixed- interest securities and financial derivative in Asia 主要投資於亞洲的各種各樣掛牌 債券、政府債券、其他非掛牌 定息證券及金融衍生產品 3.0 3.0 – No fixed rate of return 無固定回報率 No fixed maturity 無固定到期日 To redeem on any dealing day 可於任何交 易日贖回