貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 180 Notes to the Financial Statements (Continued) 財務報表附註 （續） 20 其他應收款項、預付款項及 其他合約成本 附註： (i) 首次採納《香港財務報告準則》第 15 號後，過往 計入「其他應收款項及預付款項」的「履行客戶 合約產生的成本」重新分類至其他合約成本 （見附註 1(c)(ii) ）。 (a) 其他應收款項及預付款項 所有其他應收款項及預付款項預期於一 年內收回或確認為開支。 (b) 其他合約成本 於二零一八年十二月三十一日資本化的 其他合約成本與於報告日期履行與客戶 合約的成本有關。其他合約成本於來自 相關銷售或服務的收益獲確認期間的損 益表內確認為「採購成本」的一部分。年 內，概無有關成本資本化的減值。 所有其他合約成本預期於一年內收回。 20 Other receivables, prepayments and other contract costs 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 Other receivables and prepayments 其他應收款項及預付款項 (i) 11,176 14,922 21,631 Other contract costs 其他合約成本 (i) 4,742 6,709 — 15,918 21,631 21,631 Note: (i) Upon initial adoption of HKFRS 15, “Costs to fulfil customer contracts” previously included as “Other receivables and prepayments” were reclassified to other contract costs (see Note 1(c)(ii)). (a) Other receivables and prepayments All other receivables and prepayments are expected to be recovered or recognised as expenses within one year. (b) Other contract costs Other contract costs capitalised as at 31 December 2018 relate to the costs to fulfil contracts with customers at the reporting date. Other contract costs are recognised as part of “cost of purchases” in the statement of profit or loss in the period in which revenue from the related sales or services is recognised. There was no impairment in relation to the costs capitalised during the year. All other contract costs are expected to be recovered within one year.