貿易通 2021 年年報

Chairman’s Statement (Continued) 主席報告書（續） 06 Tradelink Electronic Commerce Limited Annual Report 2021 Review (Continued) Also due to the ongoing low interest rate environment and the switching of a significant portion of our investment in debt securities to a diversified bond portfolio and bond funds since the second half of 2020, our interest income recorded in 2021 was reduced to HK$3.3 million which represented a drop of HK$7.2 million or 68.0% compared with the HK$10.5 million in 2020. Should the exceptional income from the ESS subsidy be taken out from the 2020 figures, the operating profit in 2021 would have been HK$7.4 million or 9.2% more than the operating profit in 2020. As regards our major PRC associate, Guangdong Nanfang Haian Science & Technology Service Company Limited (“Nanfang”), in view of its gloomy business outlook, on a prudence basis, we decided to make a provision of HK$0.8 million in the second half of 2021 to write down our investment in Nanfang. With a total write-down of HK$9.0 million in 2020, the amount of the write-down was reduced by HK$8.2 million in 2021. Together with our share loss from the result of Nanfang as well as a reversal of impairment loss on other financial assets, the Group’s profit before tax for 2021 climbed to HK$86.2 million, an increase of HK$3.8 million or 4.6% compared with HK$82.4 million for 2020. Including the impact on enhanced tax deductions for certain expenses incurring in relation to our research and development activities, the tax provision for 2021 at HK$12.6 million, was higher than the amount in 2020 by HK$3.0 million. The increase in the tax provision in 2021 compared with 2020 was partly due to the fact the deferred tax assets arising from the unused tax losses of Digital Trade and Transportation Network Limited (“DTTNCo”) have fully been utilized in 2020. Furthermore the exceptional income in 2020 from the ESS subsidy was non-taxable. Taking into account the tax provision, the Group’s after tax profit for 2021 was HK$73.7 million, up 1.2% from HK$72.8 million in 2020. 回顧（續） 此外，由於低利率環境持續，加上大筆債務證券投 資自二零二零年下半年起轉至多元化債券組合及債 券基金，利息收入由二零二零年的港幣 10,500,000 元跌至二零二一年的港幣 3,300,000 元，跌幅為港幣 7,200,000 元或 68.0% 。 若撇除二零二零年保就業計劃補貼的一次性收入， 二零二一年的經營溢利較二零二零年增加港幣 7,400,000 元或 9.2% 。 鑒於我們的中國聯營公司廣東南方海岸科技服務 有限公司（「南方」）業務前景欠佳，為審慎起見我們 於二零二一年下半年決定撥備港幣 800,000 元，撇 減我們於南方的投資。二零二一年的撇減金額較 二零二零年的撇減總額港幣 9,000,000 元減少港幣 8,200,000 元。連同分佔南方的業績虧損以及其他財 務資產減值虧損撥回，本集團的除稅前溢利由二零 二零年的港幣 82,400,000 元升至二零二一年的港幣 86,200,000 元，升幅為港幣 3,800,000 元或 4.6% 。 本集團於二零二一年的稅項撥備為港幣 12,600,000 元，較二零二零年增加港幣 3,000,000 元，當中 已計及研發活動所產生若干開支的額外稅務減免 的影響。二零二一年的稅項撥備較二零二零年有 所增加，部分由於數碼貿易運輸網絡有限公司 （「 DTTNCo 」）的未動用稅項虧損所產生的遞延稅項 資產已於二零二零年悉數動用所致。此外，二零二 零年來自保就業計劃補貼的一次性收入屬非課稅收 入。 計及稅項撥備，本集團的除稅後溢利由二零二零年 的港幣 72,800,000 元增加 1.2% 至二零二一年的港幣 73,700,000 元。