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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
Notes to the Unaudited Interim Financial Report
未經審核中期財務報告附註
1 Basis of preparation
This interim financial report has been prepared in accordance with
the applicable disclosure provisions of the Rules Governing the Listing
of Securities on The Stock Exchange of Hong Kong Limited, including
compliance with Hong Kong Accounting Standard (“HKAS”) 34,
Interim
financial reporting
, issued by the Hong Kong Institute of Certified Public
Accountants (“HKICPA”). It was authorised for issue on 25 August 2015.
The interim financial report has been prepared in accordance with the
same accounting policies adopted in the 2014 annual financial statements,
except for the accounting policy changes that are expected to be reflected
in the 2015 annual financial statements. Details of these changes in
accounting policies are set out in
Note 2
.
The preparation of an interim financial report in conformity with HKAS 34
requires management to make judgements, estimates and assumptions
that affect the application of policies and reported amounts of assets and
liabilities, income and expenses on a year to date basis. Actual results may
differ from these estimates.
The interim financial report contains condensed consolidated financial
statements and selected explanatory notes. The notes include an
explanation of events and transactions that are significant to an
understanding of the changes in financial position and performance of
Tradelink Electronic Commerce Limited (“the Company”) and its subsidiaries
(“the Group”) since the 2014 annual financial statements. The condensed
consolidated interim financial statements and notes thereon do not include
all of the information required for full set of financial statements prepared in
accordance with Hong Kong Financial Reporting Standards (“HKFRSs”).
The interim financial report is unaudited, but has been reviewed by KPMG
in accordance with Hong Kong Standard on Review Engagements 2410,
Review of interim financial information performed by the independent
auditor of the entity
, issued by the HKICPA. KPMG’s independent review
report to the Board of Directors is included on pages 24 to 25.
The financial information relating to the financial year ended 31 December
2014 that is included in the interim financial report as comparative
information does not constitute the Company’s statutory annual consolidated
financial statements for that financial year but is derived from those financial
statements. Further information relating to these statutory financial statements
disclosed in accordance with section 436 of the Hong Kong Companies
Ordinance (Cap. 622) is as follows:
1
編製基準
此中期財務報告乃按照香港聯合交易所有限公司證券
上市規則的適用披露規定編製，並符合香港會計師公
會（「會計師公會」）頒佈的《香港會計準則》（「香港會計
準則」）第
34
號
「中期財務報告」
的規定，於二零一五年
八月二十五日經董事會授權刊發。
編製中期財務報告所採納的會計政策，與編製二零
一四年年度財務報表所採納的會計政策一致，惟預期
於二零一五年年度財務報表中反映的會計政策變動除
外。此等會計政策變動詳情載於
附註
2
。
管理層在編製符合《香港會計準則》第
34
號規定的中期
財務報告時所作的判斷、估計及假設，會影響會計政
策的應用以及按目前情況為基準計算的經匯報資產與
負債、收入及支出的金額。實際結果可能與估計金額
有異。
中期財務報告包括簡明綜合財務報表及經挑選的說明
附註。附註闡述自二零一四年度財務報表刊發以來，
對了解貿易通電子貿易有限公司（「本公司」）及其附屬
公司（「本集團」）的財務狀況變動及表現而言確屬重要
的事件及交易。簡明綜合中期財務報表及附註並不包
括按照《香港財務報告準則》（「香港財務報告準則」）規
定編製完整財務報表所需的所有資料。
中期財務報告未經審核，惟由畢馬威會計師事務所根
據會計師公會頒佈的《香港審閱準則》第
2410
號
「實體
的獨立審計師對中期財務信息的審閱」
進行審閱。畢馬
威會計師事務所致董事會的獨立審閱報告書載於第
24
頁至第
25
頁。
中期財務報告所載截至二零一四年十二月三十一日止
財政年度的財務資料為比較資料，並不構成本公司於
該財政年度的法定年度綜合財務報表，惟有關財務資
料均取自該等財務報表。根據香港公司條例（第
622
章）第
436
條而須披露之有關該等法定財務報表之進一
步資料如下：