34 / 54
Interim Report 2015
二零一五年中期報告
33
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
1
編製基準（續）
本公司已根據公司條例第
662(3)
條及其附表
6
第
3
部之
要求，向公司註冊處處長呈交截至二零一四年十二月
三十一日止年度之財務報表。
本公司核數師已就該等財務報表作出報告，核數師報
告並無保留意見，並無提述核數師不作保留意見情況
下，強調有任何事宜須提請注意；亦未載有公司條例
第
406(2)
、
407(2)
或
(3)
條（或前公司條例（第
32
章）第
141
條所載之相同規定）所指聲明。
2
會計政策變動
會計師公會頒佈下列《香港財務報告準則》的修訂，並
於本集團及本公司的當前會計期間首次生效。
•
二零一零年至二零一二年週期香港財務報告準則
之年度改進
•
二零一一年至二零一三年週期香港財務報告準則
之年度改進
該等改進概無對本集團本期間或過往期間的業績及財
務狀況的編製或呈列有重大影響。本集團並無應用任
何於本會計期間尚未生效的新訂準則或詮釋。
3
收益
本集團的主要業務為提供處理若干政府有關貿易文件
的前端政府電子貿易服務（「
GETS
」）。
收益指為客戶提供服務及供應貨品的價值。期內，已
確認為收益的各主要收益項目的金額載於
附註
4
。
1 Basis of preparation (continued)
The Company has delivered the financial statements for the year ended 31
December 2014 to the Registrar of Companies in accordance with section
662(3) of, and Part 3 of Schedule 6 to, the Companies Ordinance.
The Company’s auditor has reported on those financial statements. The
auditor’s report was unqualified; did not include a reference to any matters
to which the auditor drew attention by way of emphasis without qualifying
its report; and did not contain a statement under section 406(2), 407(2)
or (3) of the Companies Ordinance (or under their equivalent requirements
found in section 141 of the predecessor Companies Ordinance (Cap.
32)).
2 Changes in accounting policies
The HKICPA has issued the following amendments to HKFRSs that are first
effective for the current accounting period of the Group and the Company.
• Annual Improvements to HKFRSs 2010-2012 Cycle
• Annual Improvements to HKFRSs 2011-2013 Cycle
None of these developments have had a material effect on how the
Group’s results and financial position for the current or prior periods have
been prepared or presented. The Group has not applied any new standard
or interpretation that is not yet effective for the current accounting period.
3 Revenue
The principal business of the Group is the provision of front-end Government
Electronic Trading Services (“GETS”) for processing certain official trade-
related documents.
Revenue represents the value of services provided and goods supplied to
customers. The amount of each significant category of revenue recognised
in revenue during the period is disclosed in
Note 4
.