貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 178 Notes to the Financial Statements (Continued) 財務報表附註 （續） 19 應收賬款及合約資產 附註： (i) 於採納《香港財務報告準則》第 9 號後，已作出 於二零一八年一月一日的期初調整，以確認 應收賬款的額外預期信貸虧損（見附註 1(c)(i) ）。 (ii) 於採納《香港財務報告準則》第 15 號後，若干本 集團收取代價的權利取決於達致若干里程碑 的應收賬款已分類為合約資產（見附註 1(c) (ii) ）。 19 Trade receivables and contract assets 31 December 2018 1 January 2018 31 December 2017 二零一八年 十二月三十一日 二零一八年 一月一日 二零一七年 十二月三十一日 Note HK$’000 HK$’000 HK$’000 附註 港幣千元 港幣千元 港幣千元 Trade receivables, net of loss allowance 應收賬款，扣除虧損 撥備 (i) 33,554 28,770 28,933 Contract assets 合約資產 (ii) 10,563 — — 44,117 28,770 28,933 Notes: (i) Upon the adoption of HKFRS 9, an opening adjustment as at 1 January 2018 was made to recognise additional ECLs on trade receivables (see Note 1(c)(i)). (ii) Upon the adoption of HKFRS 15, some of the trade receivables, for which the Group’s entitlement to the consideration was conditional on achieving certain milestones, were classified as contract assets (see Note 1(c)(ii)).