貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 115 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） c. 對本集團之財務業績、分部業績及 現金流量造成之影響 於二零一九年一月一日初步確認使 用權資產及租賃負債後，本集團（作 為承租人）須確認租賃負債的未償 還結餘中產生的利息開支以及使用 權資產的折舊，而非過往以直線基 準確認租期內經營租賃產生的租賃 開支的政策。與假設已於年內應用 《香港會計準則》第 17 號的業績相 比，這不會對本集團於綜合損益表 及分部業績呈報的經營溢利產生重 大影響。 於現金流量表中，本集團（作為承租 人）須將根據資本化租賃支付的租 金分為其資本要素及利息要素。該 等要素分類為融資現金流出，與《香 港會計準則》第 17 號項下的經營租 賃類似，於先前根據《香港會計準 則》第 17 號分類為融資租賃的租賃 處理方式，而非經營現金流出。因 此，儘管現金流量總額不受影響， 採納《香港財務報告準則》第 16 號會 導致現金流量表內現金流量呈列的 變動。 (d) 收益及其他收入 本集團將其一般業務過程中銷售貨品或 提供服務而產生收入分類為收益。 於貨品或服務的控制權轉移予客戶時， 本集團按其預期有權收取的承諾代價金 額確認收益，惟不包括代表第三方收取 的該等金額。收益不包括增值稅項或其 他銷售稅項，並扣除任何貿易折扣後確 認。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) c. Impact on the financial result, segment results and cash flows of the Group After the initial recognition of right-of-use assets and lease liabilities as at 1 January 2019, the Group as a lessee is required to recognise interest expense accrued on the outstanding balance of the lease liability, and the depreciation of the right-of-use asset, instead of the previous policy of recognising rental expenses incurred under operating leases on a straight-line basis over the lease term. This does not result in significant impacts on the reported profit from operations in the Group’s consolidated statement of profit or loss and segment results, as compared to the results if HKAS 17 had been applied during the year. In the cash flow statement, the Group as a lessee is required to split rentals paid under capitalised leases into their capital element and interest element. These elements are classified as financing cash outflows, similar to how leases previously classified as finance leases under HKAS 17 were treated, rather than as operating cash outflows, as was the case for operating leases under HKAS 17. Although total cash flows are unaffected, the adoption of HKFRS 16 therefore results in a change in presentation of cash flows within the consolidated cash flow statement. (d) Revenue and other income Income is classified by the Group as revenue when it arises from the sale of goods or the provision of services in the ordinary course of the Group’s business. Revenue is recognised when control over a product or service is transferred to the customer, at the amount of promised consideration to which the Group is expected to be entitled, excluding those amounts collected on behalf of third parties. Revenue excludes value added tax or other sales taxes and is after deduction of any trade discounts.