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 197 31 報告期後未調整的事項 於報告期末後，董事擬派發截至二零一九年 十二月三十一日止年度的末期股息每股 6.5 港 仙（二零一八年：每股 6.0 港仙），合共港幣 51,651,000 元（二零一八年：港幣 47,678,000 元）。該股息於報告期末並未確認為負債。 32 比較數字 本集團已於二零一九年一月一日使用經修訂 追溯法首次採納《香港財務報告準則》第 16 號。根據此方法，並無重列比較資料。會計 政策變動的進一步詳情於 附註 1(c) 披露。 33 截至二零一九年十二月 三十一日止年度會計期間已 頒佈但尚未生效的修訂、新 準則及詮釋可能產生的影響 截至本財務報表刊發日期，香港會計師公會 頒佈了若干修訂及一項新準則（《香港財務報 告準則》第 17 號， 保險合約 ），惟於截至二零 一九年十二月三十一日止年度尚未生效，亦 未於本財務報表中採用，其中可能與本集團 有關的準則如下。 於下列日期或 之後開始的 會計期間生效 《香港財務報告準則》 第 3 號（修訂）， 業務定義 二零二零年 一月一日 《香港會計準則》第 1 號及 《香港會計準則》第 8 號 （修訂）， 重大性定義 二零二零年 一月一日 本集團現正評估該等發展在首個應用期間將 會產生的影響。迄今本集團總結採納該等發 展不大可能會對綜合財務報表造成重大影響。 31 Non-adjusting events after the reporting period After the end of the reporting period, the directors proposed a final dividend of HK 6.5 cents per share (2018: HK 6.0 cents per share) for the year ended 31 December 2019, amounting to HK$51,651,000 (2018: HK$47,678,000). This dividend has not been recognised as a liability at the end of the reporting period. 32 Comparative figures The Group has initially applied HKFRS 16 as at 1 January 2019 using the modified retrospective approach. Under this approach, comparative information is not restated. Further details of the changes in accounting policies are disclosed in Note 1(c) . 33 Possible impact of amendments, new standards and interpretations issued but not yet effective for the annual accounting period ended 31 December 2019 Up to the date of issue of these financial statements, the HKICPA has issued a number of amendments and a new standard, HKFRS 17, Insurance contracts , which are not yet effective for the year ended 31 December 2019 and which have not been adopted in these financial statements. These developments include the following which may be relevant to the Group. Effective for accounting periods beginning on or after Amendments to HKFRS 3, Definition of a business 1 January 2020 Amendments to HKAS 1 and HKAS 8, Definition of material 1 January 2020 The Group is in the process of making an assessment of what the impact of these developments is expected to be in the period of initial application. So far it has concluded that the adoption of them is unlikely to have a significant impact on the consolidated financial statements.