Annual Report 2022

239 年報 2022 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 綜合全面收益表中。所呈列財務表現為截 至二零二一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 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 year ended 31 December 2021. Year ended 31 December 2021 截至二零二一年十二月三十一日 止年度 HK$’000 港幣千元 Loss from discontinued operation 來自已終止經營業務之虧損 – 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 Total comprehensive income from discontinued operation 來自已終止經營業務之全面收益 總額 433 Net cash used in operating activities 經營活動動用之現金淨額 (15) 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 – Net decrease in cash and cash equivalents 現金及現金等值項目之減少淨額 (15)