貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 114 1 主要會計政策（續） (c) 會計政策變動（續） 《香港財務報告準則》第 16 號， 租賃 （續） b. 承租人會計處理方法及過渡影響（續） 與先前分類為經營租賃的租賃相關 的使用權資產已確認，其金額相等 於餘下租賃負債的已確認金額，並 於二零一八年十二月三十一日通過 財務狀況表內確認的與該租賃相關 的任何預付或應計租賃付款金額進 行調整。 於二零一八年十二月三十一日，本 集團並無先前分類為融資租賃的租 賃。 下表概述於本集團綜合財務狀況表 採納《香港財務報告準則》第 16 號的 影響︰ 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) b. Lessee accounting and transitional impact (Continued) The right-of-use assets in relation to leases previously classified as operating leases have been recognised at an amount equal to the amount recognised for the remaining lease liabilities, adjusted by the amount of any prepaid or accrued lease payments relating to that lease recognised in the statement of financial position at 31 December 2018. As at 31 December 2018, the Group had no leases previously classified as finance leases. The following table summarises the impact of the adoption of HKFRS 16 on the Group’s consolidated statement of financial position: Carrying amount as at 31 December 2018 Capitalisation of operating lease contracts Carrying amount as at 1 January 2019 於二零一八年 十二月 三十一日 的賬面值 經營租賃 合約資本化 於二零一九年 一月一日的 賬面值 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 Line items in the consolidated statement of financial position impacted by the adoption of HKFRS 16: 受採納《香港財務報告 準則》第 16 號影響的 綜合財務狀況表項目： Property, plant and equipment 物業、廠房及設備 26,587 814 27,401 Total non-current assets 非流動資產總值 363,859 814 364,673 Trade creditors, contract liabilities and other payables (current) 應付賬款、合約負債及 其他應付款項（流動） 194,222 494 194,716 Total current liabilities 流動負債總值 197,463 494 197,957 Net current liabilities 流動負債淨值 (8,720) (494) (9,214) Total assets less current liabilities 資產總值減流動負債 355,139 320 355,459 Other payables (non-current) 其他應付款項（非流動） — 320 320 Total non-current liabilities 非流動負債總值 4,382 320 4,702 Net assets 資產淨值 350,757 — 350,757