Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 231 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 32 已終止經營業務 在二零一九年九月，本集團已終止經營 於中國的銅及黃銅材料的加工及貿易業 務。據此，已終止經營業務之財務結果根 據香港會計師公會頒布的香港財務報告 準則第 5 號「持有待售之非流動資產及已 終止經營業務」按已終止經營業務呈列於 綜合損益表及綜合全面收益表中。所呈列 財務表現為截至二零二一年及二零二零 年十二月三十一日止年度。 32 DISCONTINUED OPERATION In September 2019, the Group discontinued the processing and trading of copper and brass products business in the PRC. Accordingly, the financial results of the discontinued business are presented in the consolidated statement of profit or loss and consolidated statement of comprehensive income as discontinued operation in accordance with HKFRS 5 “Non-current Assets Held for Sales and Discontinued Operation”. The financial performance presented is for the years ended 31 December 2021 and 2020. Year ended 31 December 截至十二月三十一日止年度 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Other losses, net 其他虧損，淨額 – (120) Expenses 費用 – (659) Reversal of impairment losses on financial assets (Note 23(c)) 金融資產減值損失撥回（附註 23(c) ） – 67 Finance income, net 財務收入，淨額 – 1 Loss before income tax 除所得稅前虧損 – (711) Income tax expense 所得稅支出 – – Loss from discontinued operation 來自已終止經營業務之虧損 – (711) Other comprehensive income 其他全面收益 Exchange differences arising on translation into presentation currency 因換算呈列貨幣而產生的匯兌差額 433 2,542 Total comprehensive income from discontinued operation 來自已終止經營業務之全面收益總額 433 1,831 Net cash used in operating activities 經營活動動用之現金淨額 (15) (579) Net cash generated from investing activities 投資活動產生之現金淨額 – – Net cash used in financing activities 融資活動動用之現金淨額 – (35) Net decrease in cash and cash equivalents 現金及現金等值項目 之減少淨額 (15) (614)