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 172 21 應付賬款、合約負債及其他 應付款項 附註： 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租賃負債。並無重 列於二零一八年十二月三十一日的比較 資料。有關過渡至《香港財務報告準則》 第 16 號的影響的進一步詳情載於附註 1(c) 。 21 Trade creditors, contract liabilities and other payables 31 December 2019 1 January 2019 31 December 2018 二零一九年 十二月三十一日 二零一九年 一月一日 二零一八年 十二月三十一日 (Note) （附註） Note HK$’000 HK$’000 HK$’000 附註 港幣千元 港幣千元 港幣千元 Trade creditors 應付賬款 (a) 29,810 11,447 11,447 Customer deposits received 已收客戶按金 (b) 128,511 134,851 134,851 Accrued charges and other payables 應計開支及其他應付 款項 33,423 38,358 38,358 Contract liabilities 合約負債 (c) 12,662 9,566 9,566 Lease liabilities 租賃負債 (d) 951 814 — 205,357 195,036 194,222 Representing 指 — Non-current — 非流動 464 320 — — Current — 流動 204,893 194,716 194,222 205,357 195,036 194,222 Note: The Group has initially applied HKFRS 16 using the modified retrospective approach and adjusted the opening balances at 1 January 2019 to recognise lease liabilities relating to leases which were previously classified as operating leases under HKAS 17. Comparative information as at 31 December 2018 has not been restated. Further details on the impact of the transition to HKFRS 16 are set out in Note 1(c).