Annual Report 2020

74 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 綜合權益變動表 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 Share capital Share premium Special reserve PRC statutory reserve Translation reserve Share options reserve Retained profits Total 股本 股份溢價 特別儲備 中國 法定儲備 匯兌儲備 購股權 儲備 保留利潤 總計 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 千港元 千港元 千港元 千港元 千港元 (note i) （附註 i ） At 1st January, 2019 於二零一九年一月一日 79,682 481,258 (107,444) – (9,212) 2,392 1,103,546 1,550,222 Loss for the year 年度虧損 – – – – – – (7,919) (7,919) Exchange differences arising from translation of foreign operations 換算海外業務之 匯兌差額 – – – – (24,774) – – (24,774) Total comprehensive expense for the year 年度全面開支總額 – – – – (24,774) – (7,919) (32,693) Recognition of equity-settled share-based payments 確認以股權結算以 股份支付之支出 – – – – – 4,697 – 4,697 Exercise of share options 行使購股權 2,082 6,975 – – – – – 9,057 Transfer upon exercise of share options 因行使購股權而轉撥 – 4,159 – – – (4,159) – – At 31st December, 2019 於二零一九年 十二月三十一日 81,764 492,392 (107,444) – (33,986) 2,930 1,095,627 1,531,283 Profit for the year 年度利潤 – – – – – – 1,363 1,363 Exchange differences arising from translation of foreign operations 換算海外業務之 匯兌差額 – – – – 87,072 – – 87,072 Total comprehensive income for the year 年度全面開支總額 – – – – 87,072 – 1,363 88,435 Recognition of equity-settled share-based payments 確認以股權結算以 股份支付之支出 – – – – – 1,338 – 1,338 Transfers 轉讓 – – – 550 – – (550) – At 31st December, 2020 於二零二零年 十二月三十一日 81,764 492,392 (107,444) 550 53,086 4,268 1,096,440 1,621,056 Notes: (i) Special reserve represents the difference between the costs of investments in subsidiaries of the Company and the aggregate amount of the non-voting deferred share capital of the subsidiaries and the nominal value of the share capital of the subsidiaries acquired as a result of the group reorganisation in 2003. (ii) According to the relevant laws in the People’s Republic of China (“PRC”), subsidiaries which were established in the PRC are required to transfer at least 10% of their net profit after taxation to a non- distributable reserve fund until the reserve balance reaches 50% of the respective subsidiaries’ registered capital. The transfer to this reserve must be made before the distribution of dividends to owners. Such reserve fund can be used to offset the previous years’ losses, if any, and is non-distributable other than upon liquidation. 附註： (i) 特別儲備指本公司於附屬公司之投資成本與附屬公司無投 票權遞延股本總額及因二零零三年集團重組而收購之附屬 公司之股本面值之差額。 (ii) 根據中華人民共和國（「中國」）的相關法律，在中國成立的 附屬公司須將至少 10% 的除稅後純利轉入不可分派儲備基 金，直至儲備結餘達到附屬公司註冊資本的 50% 為止。轉 入該儲備金必須在向所有者分派股息前進行。該儲備基金 可用於彌補以前年度的虧損（如有），除清算時外，不得分 配。