Interim Report 2021

合豐集團控股有限公司 二零二一年中期報告 9 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (continued) For the six months ended 30th June, 2020 (Unaudited) Share capital Share premium Special reserve Translation reserve Share options reserve Retained profits Total 股本 股份溢價 特別儲備 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 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, 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 Loss for the period 期間虧損 – – – – – (27,852) (27,852) Exchange differences arising from translation of foreign operations 換算海外業務之 匯兌差額 – – – (30,505) – – (30,505) Total comprehensive expense for the period 期間全面開支總額 – – – (30,505) – (27,852) (58,357) Recognition of equity-settled share-based payments 確認以股權結算以 股份支付之支出 – – – – 901 – 901 At 30th June, 2020 於二零二零年 六月三十日 81,764 492,392 (107,444) (64,491) 3,831 1,067,775 1,473,827 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. 簡明綜合權益變動表 （續） 截至二零二零年六月三十日止六個月 （未經審核） 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」）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，不得分派。