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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
78
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(k) Impairment of assets (continued)
(iii) Interim financial reporting and impairment
Under the Listing Rules, the Group is required to prepare an
interim financial report in compliance with HKAS 34,
Interim
financial reporting
, in respect of the first six months of the
financial year. At the end of the interim period, the Group
applies the same impairment testing, recognition, and reversal
criteria as it would at the end of the financial year
(
see
Note
1(k)(i) and (ii))
.
Impairment losses recognised in an interim period in respect of
goodwill, available-for-sale debt securities and unquoted equity
securities carried at cost are not reversed in a subsequent
period. This is the case even if no loss, or a smaller loss, would
have been recognised had the impairment been assessed only
at the end of the financial year to which the interim period
relates. Consequently, if the fair value of an available-for-sale
debt security increases in the remainder of the annual period,
or in any other period subsequently, the increase is recognised
in other comprehensive income and not profit or loss.
(l) Trade and other receivables
Trade and other receivables are initially recognised at fair value
and thereafter stated at amortised cost using the effective interest
method less impairment losses for bad and doubtful debts
(
see
Note
1(k)(i))
.
(m) Trade and other payables
Trade and other payables are initially recognised at fair value and
thereafter stated at amortised cost unless the effect of discounting
would be immaterial, in which case they are stated at cost.
(n) Provisions and contingent liabilities
Provisions are recognised for liabilities of uncertain timing or
amount when the Group or the Company has a legal or constructive
obligation arising as a result of a past event, it is probable that an
outflow of economic benefits will be required to settle the obligation
and a reliable estimate can be made. Where the time value of
money is material, provisions are stated at the present value of the
expenditures expected to settle the obligation.
Where it is not probable that an outflow of economic benefits will be
required, or the amount cannot be estimated reliably, the obligation is
disclosed as a contingent liability, unless the probability of outflow of
economic benefits is remote. Possible obligations, whose existence
will only be confirmed by the occurrence or non-occurrence of one
or more future events are also disclosed as contingent liabilities
unless the probability of outflow of economic benefits is remote.
1
主要會計政策（續）
(k)
資產減值（續）
(iii)
中期財務報告及減值
根據上市規則，本集團須按照《香港會計準
則》第
34
號－
「中期財務報告」
的規定就有關
財政年度首六個月編製中期財務報告。於中
期期末，本集團採用其於財政年度結束時將
會採用的同一減值測試、確認及撥回標準
（
見
附註
1(k)(i)
及
(ii)
）
。
於中期期間就商譽、可供出售股本證券及按
成本值入賬的非上市債務證券確認的減值虧
損不會於其後的期間撥回。假設有關中期期
間的減值評估於財政年度結束時進行，即使
沒有確認虧損，或虧損屬輕微，均採用以上
相同處理方法。如可供出售債務證券的公平
值於年度期間餘下時間或其後任何其他期間
有所增加，則有關增加將於其他全面收益而
非損益表中確認。
(l)
應收賬款及其他應收款項
應收賬款及其他應收款項初步按公平值確認，其
後採用實際利率法按攤銷成本減去呆壞賬減值列
賬
（
見
附註
1(k)(i)
）
。
(m)
應付賬款及其他應付款項
應付賬款及其他應付款項初步按公平值確認，其
後則按攤銷成本列賬，但如貼現影響甚微則除
外。在此情況下，則按成本值列賬。
(n)
撥備及或有負債
當本集團或本公司因過往事件而須負上法律或推
定的責任，且可能須就履行該等責任而導致經濟
效益流出，並能夠就此作出可靠估計，方始為未
能確定何時發生或款額的負債作出撥備。當數額
涉及重大的時間價值時，則按預期用以履行責任
的開支的現值作出撥備。
如不一定需要流出經濟效益履行責任或未能可靠
估計款額，則該等責任將披露作或有負債，但如
出現經濟效益流出的可能性極微則除外。可能出
現的責任（僅可於一項或多項未來事件發生或不發
生的情況下確定）亦披露為或有負債，但如出現經
濟效益流出的可能性極微則除外。