Tradelink 2024 Interim report

18 Tradelink Electronic Commerce Limited Interim Report 2024 Management Discussion and Analysis (Continued) 管理層討論及分析（續） 財務回顧（續） 資本及儲備 於二零二四年六月三十日，股東應佔資本及儲備為 港幣 366,900,000 元（二零二三年十二月三十一日：港 幣 376,200,000 元），於分派二零二三年末期股息後較 二零二三年年底減少約港幣 9,300,000 元。 資產抵押及或有負債 於二零二四年六月三十日，本集團向政府提供兩項 合共港幣 2,200,000 元之銀行擔保（二零二三年十二月 三十一日：兩項合共港幣 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 擔保以存款押記合共港幣 2,200,000 元（二零二三年十 二月三十一日：港幣 2,200,000 元）作為抵押。 除上文所述者外，本集團並無任何其他資產抵押。 資本承擔 於二零二四年六月三十日，尚待履行且未於財務報 表撥備之資本承擔為港幣 2,200,000 元（二零二三年十 二月三十一日：港幣 3,200,000 元），該等承擔主要與 本集團採購平台軟件及電腦設備有關。 僱員及薪酬政策 於二零二四年六月三十日，本集團僱用 233 名僱員 （二零二三年六月三十日： 244 名），當中 196 名僱員 受僱於香港，另外 37 名僱員受僱於廣州。期內相關 僱員成本為港幣 55,800,000 元（二零二三年六月三十 日：港幣 58,900,000 元）。本集團薪酬政策為所有僱 員薪酬均以市場薪酬水平釐定。除薪酬以外，本集 團亦提供僱員福利，包括醫療保險及支付僱員強制 性公積金。為鼓勵及獎勵僱員，本集團制定各項佣 金、獎勵及花紅計劃，以推動僱員表現及成長。 匯率波動風險及相關對沖工具 於二零二四年六月三十日，除於中國及澳門註冊成 立實體的投資以及以美元計值的現金及銀行存款 外，本集團並無任何外匯風險及相關對沖工具。 Financial Review (Continued) Capital and Reserves As at 30 June 2024, the capital and reserves attributable to shareholders was HK$366.9 million (31 December 2023: HK$376.2 million), a decrease of about HK$9.3 million from the end of 2023 after the distribution of the 2023 final dividend. Charges on Assets and Contingent Liabilities As at 30 June 2024, the Group has obtained two bank guarantees totalling HK$2.2 million (31 December 2023: two bank guarantees totalling 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 totalling HK$2.2 million (31 December 2023: 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 30 June 2024 not provided for in the financial statements amounted to HK$2.2 million (31 December 2023: HK$3.2 million), mainly in respect of the purchase of platform software and computer equipment for the Group. Employees and Remuneration Policy As at 30 June 2024, the Group employed 233 staff (30 June 2023: 244), of which 196 were in Hong Kong and 37 in Guangzhou. The related staff costs for the period came to HK$55.8 million (30 June 2023: HK$58.9 million). The Group’s remuneration policy is that all employees are rewarded on the basis of market levels. In addition to salaries, the Group provides staff benefits including medical insurance and contribution to staff’s mandatory provident fund. To motivate and reward staff, the Group has various commission, incentive and bonus schemes to drive performance and growth. Exposure to Fluctuation in Exchange Rates and Related Hedges As at 30 June 2024, other than its investments in the PRC and Macau incorporated entities, and cash and bank deposits denominated in US dollars, the Group had no foreign exchange exposure and related hedges.