貿易通2018年中報

35 貿易通電子貿易有限公司  二零一八年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 2 會計政策變動（續） (a) 概覽（續） 根據所選過渡方法，本集團將首次應用《香 港財務報告準則》第 9 號的累計影響確認為 對二零一八年一月一日的期初權益結餘所 作調整。比較資料未經重列。下表概列就 綜合財務狀況表內每個受《香港財務報告準 則》第 9 號影響的項目所確認期初結餘調整： 該等變動的進一步詳情載列於本附註 (b) 及 (c) 分節。 2 Changes in accounting policies (Continued) (a) Overview (Continued) Under the transition methods chosen, the Group recognises cumulative effect of the initial application of HKFRS 9 as an adjustment to the opening balance of equity at 1 January 2018. Comparative information is not restated. The following table gives a summary of the opening balance adjustments recognised for each line item in the consolidated statement of financial position that has been impacted by HKFRS 9: As at 31 December 2017 Impact on initial application of HKFRS 9 As at 1 January 2018 於二零一七年 十二月三十一日 首次應用《香港財 務報告準則》 第 9 號的影響 於二零一八年 一月一日 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 Deferred tax assets 遞延稅項資產 6,823 151 6,974 Total non-current assets 非流動資產總額 427,254 151 427,405 Trade receivables 應收賬款 28,933 (163) 28,770 Total current assets 流動資產總額 134,670 (163) 134,507 Total assets less current liabilities 資產總額減流動負債 357,726 (12) 357,714 Net assets 資產淨值 354,410 (12) 354,398 Reserves 儲備 58,371 (12) 58,359 Total equity 權益總額 354,410 (12) 354,398 Further details of these changes re set out in sub-sections (b) and (c) of this note.