129 / 135
Annual Report 2015
二零一五年年報
127
Notes to the Financial Statements
財務報表附註
31 Non-adjusting events after the reporting period
After the end of the reporting period, the directors proposed a final
dividend of HK 5.1 cents per share (2014: HK 4.9 cents per share) for
the year ended 31 December 2015, amounting to HK$40,505,000 (2014:
HK$38,859,000). The directors also proposed a special dividend of
HK 2.9 cents per ordinary share (2014: HK 3.7 cents per ordinary share),
amounting to HK$23,032,000 (2014: HK$29,343,000). These dividends
have not been recognised as a liability at the end of the reporting period.
32 Possible impact of amendments, new standards
and interpretations issued but not yet effective
for the annual accounting period ended 31
December 2015
Up to the date of issue of these financial statements, the HKICPA has
issued a few amendments and new standards which are not yet effective
for the year ended 31 December 2015 and which have not been adopted
in these financial statements. These include the following which may be
relevant to the Group.
Effective for accounting
periods beginning
on or after
Annual Improvements to
HKFRSs 2012-2014 Cycle
1 January 2016
Amendments to HKFRS 10 and HKAS 28,
Sale or contribution of assets between
an investor and its associate or
joint venture
1 January 2016
Amendments to HKAS 1,
Disclosure initiative
1 January 2016
Amendments to HKAS 16 and HKAS 38,
Clarification of acceptable methods of
depreciation and amortisation
1 January 2016
HKFRS 15,
Revenue from contracts
with customers
1 January 2018
HKFRS 9,
Financial instruments
1 January 2018
The Group is in the process of making an assessment of what the impact
of these amendments is expected to be in the period of initial application.
The Group is therefore unable to disclose the impact that adopting the
amendments, and the new standards and interpretations will have on its
financial position and the results of operations when such amendments,
new standards and interpretations are adopted.
31
報告期後未調整的事項
於報告期末後，董事擬派發截至二零一五年十二月
三十一日止年度的末期股息每股
5.1
港仙（二零一四
年：每股
4.9
港仙），合共港幣
40,505,000
元（二零一四
年：港幣
38,859,000
元）。董事亦建議派發特別股息每
股普通股
2.9
港仙（二零一四年：每股普通股
3.7
港仙），
合共港幣
23,032,000
元（二零一四年：港幣
29,343,000
元）。該等股息於報告期末並未確認為負債。
32
截至二零一五年十二月三十一日
止年度會計期間已頒佈但尚未生
效的修訂、新準則及詮釋可能產
生的影響
截至本財務報表刊發日期，香港會計師公會頒佈了若
干修訂及新準則，有關修訂及新準則於截至二零一五
年十二月三十一日止年度尚未生效，亦未於本財務報
表中採用，其中與本集團有關的準則如下。
於下列日期
或之後開始的
會計期間生效
二零一二年至二零一四年週期
《香港財務報告準則》之年度改進
二零一六年
一月一日
《香港財務報告準則》第
10
號及《香港
會計準則》第
28
號的修訂－
「
投資方與其聯營公司或合營
企業之間的資產出售或出繳
」
二零一六年
一月一日
《香港會計準則》第
1
號的修訂－
「
披露方法
」
二零一六年
一月一日
《香港會計準則》第
16
號及
《香港會計準則》第
38
號的修訂－
「
可接受之折舊及攤銷方法的澄清
」
二零一六年
一月一日
《香港財務報告準則》第
15
號－
「
來自客戶合約之收益
」
二零一八年
一月一日
《香港財務報告準則》
第
9
號－「
金融工具
」
二零一八年
一月一日
本集團現正評估上述修訂在首個應用期間將會產生的
影響，因此目前無法披露採納有關修訂、新準則及詮
釋時對財政狀況及經營業績的影響。