Tradelink 2022 Annual Report

43 貿易通電子貿易有限公司 二零二二年年報 Management Discussion and Analysis (Continued) 管理層討論及分析（續） 財務回顧（續） 資產抵押及或有負債 於二零二二年十二月三十一日，本集團向政府 提供兩項合共港幣 2,200,000 元之銀行擔保（二 零二一年：兩項合共港幣 2,200,000 元之銀行擔 保），確保本集團妥善履行與政 府訂立之合約 條款。銀行擔保以押記存款合共港幣 2,200,000 元（二零二一年：港幣 2,200,000 元）作 為 抵押。 除上述者外，本集團並無任何其他資產抵押。 資本承擔 於二零二二年十二月三十一日，尚待履行且未 於財務報表撥備之資本承擔為港幣 1,900,000 元 （二零二一年：港幣 300,000 元），該等承擔主要 與本集團採購電腦設備有關。 僱員及薪酬政策 於二零二二年十二月三十一日，本集團僱用 255 名僱員（二零二一年： 267 名），當中 221 名僱員受 僱於香港，另外 34 名僱員受僱於廣州。本年度 相 關 僱 員 成 本 為港 幣 118,600,000 元（二零二一 年：港幣 122,300,000 元）。本集團薪酬政策是所 有僱員薪酬均以市場薪酬水平釐定。除薪酬以 外，本集團亦提供僱員福利，包括醫療保險及 強制性公積金供款。為鼓勵及獎勵僱員，本集 團制定多項佣金、獎勵及花紅計劃，以推動僱 員表現及成長。本公司設立購股權計劃表揚高 級副總裁及以上職級僱員表現。 匯率波動風險及相關對沖工具 於二零二二年十二月三十一日，除於中國及澳 門註冊成立實體及其他以美元計值財務資產之 投資外，本集團並無任何外匯風險及相關對沖 工具。 審核委員會 審核委員會已審閱本集團之會計政策及截至二 零二二年十二月三十一日止年度之綜合財務報 表。此外，審核委員會與內部核數師及外聘核 數師畢馬威會計師事務所曾在沒有管理團隊成 員出席之情況下，進行獨立討論。 Financial Review (Continued) Charges on Assets and Contingent Liabilities As at 31 December 2022, the Group has obtained two bank guarantees totaling HK$2.2 million (2021: two bank guarantees of HK$2.2 million) issued to the Government for the due performance by the Group pursuant to the terms of the contracts with the Government. The bank guarantees are secured by a charge over deposits totaling HK$2.2 million (2021: HK$2.2 million). Other than the foregoing, the Group did not have any other charges on its assets. Capital Commitments Capital commitments outstanding as at 31 December 2022 not provided for in the financial statements amounted to HK$1.9 million (2021: HK$0.3 million), mainly in respect of the purchase of computer equipment for the Group. Employees and Remuneration Policy As at 31 December 2022, the Group employed 255 staff (2021: 267), of which 221 are in Hong Kong and 34 in Guangzhou. The related staff costs for the year came to HK$118.6 million (2021: HK$122.3 million). The Group’s remuneration policy is that all employees are rewarded on the basis of market levels. In addition to salaries, the Group provides staff benefits including medical insurance and contribution to staff’s mandatory provident fund. To motivate and reward staff, the Group has various commission, incentive and bonus schemes to drive performance and growth. The Company operates a share option scheme to reward the performance of staff at senior vice president grade and above. Exposure to Fluctuation in Exchange Rates and Related Hedges As at 31 December 2022, other than its investments in the PRC and Macau incorporated entities and other financial assets denominated in US dollars, the Group had no foreign exchange exposure and related hedges. Audit Committee The Audit Committee has reviewed the Group’s accounting policies and the consolidated financial statements for the year ended 31 December 2022. It also had independent discussions with the internal auditor and the external auditor, KPMG, without the presence of the management team.