貿易通 2021 年年報

Management Discussion and Analysis (Continued) 管理層討論及分析（續） 36 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（續） 為平衡風險與回報，其他財務資產之所有投 資均按照已獲本公司董事會批准之投資指引 進行。於確定任何獲得新業務之機會前，現 金盈餘儲備停於其他財務資產中，作為我們 財務營運一部分，以提高本集團現金盈餘收 益率。 重大購買或出售 除本業績公告其他部分所披露者外，截至二零二一 年十二月三十一日止年度，本集團並無與附屬公司 及聯營公司有關的任何重大收購或出售。 資本與儲備 於二零二一年十二月三十一日，股東應佔資本 及儲備為港幣 378,600,000 元（二零二零年：港幣 384,300,000 元），較二零二零年年底減少港幣 5,700,000 元。 資產抵押及或有負債 於二零二一年十二月三十一日，本集團向政府提 供兩項合共港幣 2,200,000 元之銀行擔保（二零二零 年：三項合共港幣 2,200,000 元之銀行擔保），確保 本集團妥善履行與政府訂立之合約條款。銀行擔保 以押記存款合共港幣 2,200,000 元（二零二零年：港 幣 2,200,000 元）作為抵押。除上述者外，本集團並 無任何其他資產抵押。 資本承擔 於二零二一年十二月三十一日，尚待履行且未於財 務報表撥備之資本承擔為港幣 300,000 元（二零二零 年：港幣 3,400,000 元），該等承擔主要與本集團採 購租賃物業裝修有關。 Financial Review (Continued) Significant Investments Held (Continued) (iii) Units in investment funds measured at FVPL (Continued) To balance risk and returns, all investments in the other financial assets were made in accordance with the investment guidelines which had been approved by the Board of the Company. Before any opportunities were identified to acquire new businesses, the cash surplus reserves were parked in the other financial assets as part of our treasury operations to improve the yield of the Group’s cash surpluses. Material Acquisitions or Disposals Saved as disclosed elsewhere in this results announcement, the Group did not have any material acquisitions or disposals in relations to subsidiaries and associates during the year ended 31 December 2021. Capital and Reserves As at 31 December 2021, the capital and reserves attributable to shareholders was HK$378.6 million (2020: HK$384.3 million), a decrease of HK$5.7 million from the end of 2020. Charges on Assets and Contingent Liabilities As at 31 December 2021, the Group has obtained two bank guarantees totaling HK$2.2 million (2020: three bank guarantees of HK$2.2 million) issued to the Government for the due performance by the Group pursuant to the terms of the contracts with the Government. The bank guarantees are secured by a charge over deposits totaling HK$2.2 million (2020: HK$2.2 million). Other than the foregoing, the Group did not have any other charges on its assets. Capital Commitments Capital commitments outstanding as at 31 December 2021 not provided for in the financial statements amounted to HK$0.3 million (2020: HK$3.4 million), mainly in respect of the purchase of leasehold improvements for the Group.