貿易通2018年中報

45 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） (c) 《香港財務報告準則》第 15 號， 來自 客戶合約的收益 （續） (ii) 合約資產及負債呈列 根據《香港財務報告準則》第 15 號， 應收賬款僅於本集團擁有無條件權 利收取代價時確認。倘本集團在收 取代價或擁有無條件收取合約內承 諾商品及服務代價的權利前確認相 關收益，則收取代價的權利歸類入 合約資產。類似地，倘在本集團確 認相關收益前，客戶已支付代價， 或者根據合約要求應當支付代價且 該代價的支付已經到期，則應確認 合約負債，而非應付賬款。對於與 客戶簽訂一份單一合約，應以合約 資產淨額或合約負債淨額呈列。對 於與客戶簽訂的多份合約，不相關 合約的合約資產與合約負債不能以 淨額基準呈列。 過往，有關進行中合約的合約結餘 分別於財務狀況表中「應收賬款」或 「應付賬款、應付款項及其他應付款」 呈列，而收益就上文 (i) 段所闡述的理 由確認。 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、應付款項及其 他應付款港幣 14,295,000 元的「已收 墊款」現計入合約負債。 (d) 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。 2 Changes in accounting policies (Continued) (c) HKFRS 15, Revenue from contracts with customers (Continued) (ii) Presentation of contract assets and liabilities Under HKFRS 15, a receivable is recognised only if the Group has an unconditional right to consideration. If the Group recognises the related revenue before receiving the consideration or being unconditionally entitled to the consideration for the promised goods and services in the contract, then the entitlement to consideration is classified as a contract asset. Similarly, a contract liability, rather than a payable, is recognised when a customer pays consideration, or is contractually required to pay consideration and the amount is already due, before the Group recognises the related revenue. For a single contract with the customer, either a net contract asset or a net contract liability is presented. For multiple contracts, contract assets and contract liabilities of unrelated contracts are not presented on a net basis. Previously, contract balances relating to contracts in progress were presented in the statement of financial position under “trade receivables” or “trade creditors, accounts payables and other payables” respectively and the revenue was recognised for the reasons explained in paragraph (i) above. 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, accounts payables and other payables are now included as contract liabilities. (d) 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.