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 148 6 除稅前溢利 除稅前溢利已扣除╱（計入）： * 本集團使用經修訂追溯法首次採納《香港財務 報告準則》第 16 號，並調整於二零一九年一月 一日的期初結餘，以確認有關以往根據《香港 會計準則》第 17 號分類為經營租賃的租賃之使 用權資產。於二零一九年一月一日首次確認 使用權資產後，本集團（作為承租人）須確認 使用權資產的折舊，而非按以往政策按直線 法於租期內確認根據經營租賃產生的租金開 支。根據此方法，並無重列比較資料。見附註 1(c) 。 6 Profit before taxation Profit before taxation is arrived at after charging/(crediting): 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 (a) Staff costs: (a) 僱員成本： Contributions to defined contribution retirement plan 界定供款退休計劃供 款 3,258 3,116 Equity-settled share-based payment expenses 以股權結算並以股份 為基礎支付的開支 836 944 Salaries, wages and other benefits 薪金、工資及其他福利 115,049 110,082 119,143 114,142 (b) Other items: (b) 其他項目： Auditors’ remuneration 核數師酬金 1,026 1,033 Depreciation 折舊 — interest in leasehold land held for own use (Note 14(a)) — 持作自用的租賃 土地權益 （附註 14(a)) 142 142 — other property, plant and equipment (Note 14(a)) — 其他物業、廠房及 設備 （附註 14(a)) 7,260 6,751 — right-of-use assets* (Note 14(b)) — 使用權資產 * （附註 14(b)) 620 — Impairment loss on trade receivables and contact assets (Note 26 (a)) 應收賬款及合約 資產減值虧損 （附註 26 (a)) 1,751 791 Total minimum lease payments for leases previously classified as operating leases under HKAS 17* 以往根據《香港會計準 則》第 17 號分類為經 營租賃的租賃之最 低租賃付款總額 * — 1,415 Net foreign exchange loss/(gain) 匯兌虧損╱（收益） 淨額 2,071 (1,023) Net loss on disposals of property, plant and equipment 出售物業、廠房及 設備的虧損淨額 6 10 * The Group has initially applied HKFRS 16 using the modified retrospective approach and adjusted the opening balances as at 1 January 2019 to recognise right-of-use assets relating to leases which were previously classified as operating leases under HKAS 17. After initial recognition of right-of-use assets as at 1 January 2019, the Group as a lessee is required to recognise the depreciation of right-of-use assets, instead of the previous policy of recognising rental expenses incurred under operating leases on a straight-line basis over the lease term. Under this approach, the comparative information is not restated. See Note 1(c).