貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 116 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (c) 會計政策變動（續） (ii) 《香港財務報告準則》第 15 號， 來自 客戶合約的收益 （續） c. 合約成本、資產及負債呈列 （續） 根據《香港財務報告準則》第 15 號，倘成本直接與現有合約或 特定可識別預期合約有關，則 履行合約的成本會資本化。過 往，該等成本於財務狀況表「其 他應收款項及預付款項」項下呈 列。 為反映此等呈列變動，本集團 已於二零一八年一月一日就採 納《香港財務報告準則》第 15 號 作出下列調整： 過往計入應付賬款及其他應付 款 （附 註 21 ） 港 幣 14,295,000 元 的「已收墊款」現計入合約負債 （附註 21 ） 項下。 「履行客戶合約產生的成本」為 港幣 6,709,000 元，過往計入其 他應收款項及預付款項 （附註 20 ） ，現計入其他合約成本 （附 註 20 ） 項下。 (iii) 香港（國際財務報告詮釋委員會）詮 釋第 22 號， 外幣交易及預付代價 本詮釋為釐定「交易日期」提供指 引，旨在釐定當一項交易中的實體 用外幣預收或預付代價時，首次確 認該交易的相關資產、費用或收入 （或部分項目）所使用的匯率。 本詮釋澄清「交易日期」為首次確認 由預付或預收代價產生的非貨幣性 資產或負債的日期。倘確認相關項 目時存在多次預付或預收款項，則 每次預付或預收款項的交易日期應 按此方法釐定。採納香港（國際財務 報告詮釋委員會）詮釋第 22 號對本 集團的財務狀況及財務業績概無任 何重大影響。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) (ii) HKFRS 15, Revenue from contracts with customers (Continued) c. Presentation of contract costs, assets and liabilities (Continued) Under HKFRS 15, costs to fulfil a contract are capitalised if the costs relate directly to an existing contract or to a specifically identifiable anticipated contract. Previously, these costs were presented in the statement of financial position under “other receivables and prepayments”. To reflect these changes in presentation, the Group has made the following adjustments at 1 January 2018, as a result of the adoption of HKFRS 15: “Advances received” amounting to HK$14,295,000 which was previously included in trade creditors and other payables ( Note 21 ) are now included under contract liabilities ( Note 21 ). “Costs incurred to fulfil customer contracts” amounting to HK$6,709,000 which was previously included in other receivables and prepayments (Note 20) are now included under other contract costs (Note 20) . (iii) HK(IFRIC) 22, Foreign currency transactions and advance consideration This interpretation provides guidance on determining “the date of the transaction” for the purpose of determining the exchange rate to use on initial recognition of the related asset, expense or income (or part of it) arising from a transaction in which an entity receives or pays advance consideration in a foreign currency. The Interpretation clarifies that “the date of the transaction” is the date on initial recognition of the non- monetary asset or liability arising from the payment or receipt of advance consideration. If there are multiple payments or receipts in advance of recognising the related item, the date of the transaction for each payment or receipt should be determined in this way. The adoption of HK(IFRIC) 22 does not have any material impact on the financial position and the financial result of the Group.