貿易通2018年中報

34 Tradelink Electronic Commerce Limited  Interim Report 2018 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） 中期財務報告所載作為比較資料的截至二零一七 年十二月三十一日止財政年度財務資料並不構成 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 條披露的該等法定財 務報表相關的其他資料如下： 本公司已按香港《公司條例》第 662(3) 條及其附表 6 第 3 部的規定向公司註冊處處長呈交截至二零一七 年十二月三十一日止年度的財務報表。 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；並無提述在核數師對其報 告不作保留意見情況下，強調有任何事宜須提請 注意；亦未載有香港《公司條例》第 406(2) 、 407(2) 或 (3) 條所指聲明。 2 會計政策變動 (a) 概覽 香港會計師公會頒佈了若干新《香港財務報 告準則》及《香港財務報告準則》的修訂，該 等準則及修訂於本集團的本會計期間首次 生效。其中，下列發展與本集團的財務報 表相關： • 《香港財務報告準則》第 9 號， 金融工 具 • 《香港財務報告準則》第 15 號， 來自 客戶合約的收益 • 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。 本集團受《香港財務報告準則》第 9 號（有關 財務資產分類及信貸虧損計量）影響，並受 《香港財務報告準則》第 15 號（有關收益確認 時間、合約成本資本化、自客戶獲取重大 融資利益以及呈列合約資產及合約負債）影 響。有關會計政策變動的詳情分別於 附註 2(b) （《香港財務報告準則》第 9 號）及 附註 2(c) （《香港財務報告準則》第 15 號）討論。 1 Basis of preparation (Continued) The financial information relating to the financial year ended 31 December 2017 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: The Company has delivered the financial statements for the year ended 31 December 2017 to the Registrar of Companies as required by section 662(3) of, and Part 3 of Schedule 6 to, the Hong Kong 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 Hong Kong Companies Ordinance. 2 Changes in accounting policies (a) Overview The HKICPA has issued a number of new HKFRSs and amendments to HKFRSs that are first effective for the current accounting period of the Group. Of these, the following developments are relevant to the Group’s financial statements: • HKFRS 9, Financial instruments • HKFRS 15, Revenue from contracts with customers • HK(IFRIC) 22, Foreign currency transactions and advance consideration The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period. The Group has been impacted by HKFRS 9 in relation to classification of financial assets and measurement of credit losses, and impacted by HKFRS 15 in relation to timing of revenue recognition, capitalisation of contract costs, significant financing benefit obtained from customers and presentation of contract assets and contract liabilities. Details of the changes in accounting policies are discussed in Note 2(b) for HKFRS 9 and Note 2(c) for HKFRS 15.