Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 75 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 綜合權益變動表 FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 Share Share Special PRC statutory Translation Share options Retained capital premium reserve reserve reserve reserve 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) (note ii) （附註 i ） （附註 ii ） At 1st January, 2020 於二零二零年一月一日 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 Other comprehensive income for the year 年度其他全面收益 – – – – 87,072 – – 87,072 Total comprehensive income for the year 年度全面收益總額 – – – – 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 轉撥 – – – 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 Loss for the year 年度虧損 – – – – – – (422,787) (422,787) Other comprehensive income for the year 年度其他全面收益 – – – – 51,014 – – 51,014 Total comprehensive income (expense) for the year 年度全面收益（開支）總額 – – – – 51,014 – (422,787) (371,773) Recognition of equity-settled share-based payments 確認以股權結算以股份支付 之支出 – – – – – 292 – 292 Transfer upon forfeiture of share options 沒收購股權後轉撥 – – – – – (897) 897 – Transfers 轉撥 – – – 300 – – (300) – At 31st December, 2021 於二零二一年 十二月三十一日 81,764 492,392 (107,444) 850 104,100 3,663 674,250 1,249,575 Notes: (i) Special reserve represents the difference between the costs of investments in subsidiaries of Hop Fung Group Holdings Limited (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) 特別儲備指合豐集團控股有限公司（「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。