<table><tr><td rowspan="2"></td><td rowspan="2">Notes 
附註</td><td>2020 
二零二零年</td><td>2019
二零一九年</td></tr><tr><td>HK$’000 
千港元</td><td>HK$’000
千港元</td></tr><tr><td>Non-current liabilities       非流動負債</td><td></td><td></td><td></td></tr><tr><td>Lease liabilities            租賃負債</td><td>35</td><td>1,246</td><td>1,677</td></tr><tr><td>Deferred tax liabilities         遞延稅項負債</td><td>36</td><td>2,745</td><td>2,927</td></tr><tr><td></td><td></td><td>3,991</td><td>4,604</td></tr><tr><td>Net assets             資產淨值</td><td></td><td>206,617</td><td>245,976</td></tr><tr><td>Capital and reserves        股本及儲備</td><td></td><td></td><td></td></tr><tr><td>Share capital             股本</td><td>37</td><td>77,489</td><td>77,489</td></tr><tr><td>Reserves               儲備</td><td></td><td>128,902</td><td>161,059</td></tr><tr><td>Equity attributable to       本公司擁有人應佔權益
owners of the Company</td><td></td><td>206,391</td><td>238,548</td></tr><tr><td>Non-controlling interests      非控股權益</td><td></td><td>226</td><td>7,428</td></tr><tr><td>Total equity             權益總額</td><td></td><td>206,617</td><td>245,976</td></tr></table>

The consolidated financial statements on pages 96 to 235 were approved and authorised for issue by the board of directors on 19 March 2021 and are signed on its behalf by:

第96頁至第235頁的綜合財務報表經董事會於二零二一年三月十九日批准及授權刊發，並由以下人士代表簽署：

<table><tr><td>Wang Jiawei 
王嘉偉</td><td>Lai Yuk Mui
黎玉梅</td></tr><tr><td>Director 
董事</td><td>Director
董事</td></tr></table>

The accompanying notes form an integral part of these consolidated financial statements.

隨附的附註構成此等綜合財務報表的一部分。

<table><tr><td rowspan="5"></td><td colspan="9">Attributable to the owners of the Company
本公司擁有人應佔</td><td rowspan="4">Non-
controling
interests
非控股權益</td><td rowspan="4">Total
equity
權益總額</td></tr><tr><td rowspan="3">Share
capital
股本</td><td rowspan="3">Share
premium
股份溢價</td><td>Fair value 
through other 
comprehensive 
income reserve</td><td>Special
reserve</td><td>Statutory
reserve</td><td rowspan="3">Translation
reserve
匯兌儲備</td><td rowspan="3">Share-based
compensation
reserve
股份補償儲備</td><td rowspan="3">Accumulated
losses 
累計虧損</td><td rowspan="3">Total
總額</td></tr><tr><td>(Note 38(i) 
（附註38(i)）</td><td>(Note 38(i) 
（附註38(i)）</td><td>(Note 38(ii)
（附註38(ii)）</td></tr><tr><td>按公平值計入
其他全面
收入儲備</td><td>特別儲備</td><td>法定儲備</td></tr><tr><td>HK$’000 
千港元</td><td>HK$’000 
千港元</td><td>HK$’000 
千港元</td><td>HK$’000 
千港元</td><td>HK$’000 
千港元</td><td>HK$’000 
千港元</td><td>HK$’000
千港元</td><td>HK$’000 
千港元</td><td>HK$’000 
千港元</td><td>HK$’000 
千港元</td><td>HK$’000
千港元</td></tr><tr><td>Balance at 31 December 2018               於二零一八年十二月三十一日之結餘</td><td>77,489</td><td>1,673,299</td><td>–</td><td>4,779</td><td>3,912</td><td>(22,296)</td><td>30,554</td><td>(1,403,119)</td><td>364,618</td><td>13,557</td><td>378,175</td></tr><tr><td>Impact on initial application of HKFRS 16          對初次應用香港財務報告準則第16號的影響</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(92)</td><td>(92)</td><td>(2)</td><td>(94)</td></tr><tr><td>Balance at 1 January 2019                 於二零一九年一月一日之結餘</td><td>77,489</td><td>1,673,299</td><td>–</td><td>4,779</td><td>3,912</td><td>(22,296)</td><td>30,554</td><td>(1,403,211)</td><td>364,526</td><td>13,555</td><td>378,081</td></tr><tr><td>Loss for the year                     年內虧損</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(127,674)</td><td>(127,674)</td><td>(5,948)</td><td>(133,622)</td></tr><tr><td>Other comprehensive income for the year          年內其他全面收入</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>1,696</td><td>–</td><td>–</td><td>1,696</td><td>(179)</td><td>1,517</td></tr><tr><td>Transferred to accumulated losses             購股權失效時轉撥至累計虧損
upon lapse of share options</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(8,930)</td><td>8,930</td><td>–</td><td>–</td><td>–</td></tr><tr><td>Balance at 31 December 2019 and             於二零一九年十二月三十一日及
1 January 2020                    二零二零年一月一日之結餘</td><td>77,489</td><td>1,673,299</td><td>–</td><td>4,779</td><td>3,912</td><td>(20,600)</td><td>21,624</td><td>(1,521,955)</td><td>238,548</td><td>7,428</td><td>245,976</td></tr><tr><td>Loss for the year                     年內虧損</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(41,399)</td><td>(41,399)</td><td>(161)</td><td>(41,560)</td></tr><tr><td>Other comprehensive income for the year          年內其他全面收入</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>9,378</td><td>–</td><td>–</td><td>9,378</td><td>543</td><td>9,921</td></tr><tr><td>Transferred to accumulated losses upon lapse       購股權失效時轉撥至累計虧損
of share options</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(21,624)</td><td>21,624</td><td>–</td><td>–</td><td>–</td></tr><tr><td>Fair value gains on financial assets at fair value through   按公平值計入其他全面收入之金融資產之
other comprehensive income                公平值收益</td><td>–</td><td>–</td><td>1,106</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>1,106</td><td>58</td><td>1,164</td></tr><tr><td>Transferred to accumulated losses upon           出售按公平值計入其他全面收入之
disposal of financial assets at fair value           金融資產儲備時轉撥至累計虧損
through other comprehensive income reserve</td><td>–</td><td>–</td><td>(1,106)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(1,106)</td><td>(58)</td><td>(1,164)</td></tr><tr><td>Acquisition of additional interest in subsidiaries        收購附屬公司之額外權益（附註21(1)及(2)）
(notes 21(1) and (2)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(136)</td><td>(136)</td><td>(7,584)</td><td>(7,720)</td></tr><tr><td>Balance at 31 December 2020               於二零二零年十二月三十一日之結餘</td><td>77,489</td><td>1,673,299</td><td>–</td><td>4,779</td><td>3,912</td><td>(11,222)</td><td>–</td><td>(1,541,866)</td><td>206,391</td><td>226</td><td>206,617</td></tr></table>

The accompanying notes form an integral part of these consolidated financial statements.

隨附的附註構成此等綜合財務報表的一部分。