貿易通2019年中報

30 Tradelink Electronic Commerce Limited  Interim Report 2019 NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT 未經審核中期財務報告附註 For the six months ended 30 June 2019 截至二零一九年六月三十日止六個月 1 Basis of preparation This interim financial report has been prepared in accordance with the applicable disclosure provisions of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited, including compliance with Hong Kong Accounting Standard (“HKAS”) 34, Interim financial reporting, issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). It was authorised for issue on 27 August 2019. At 30 June 2019, the Group had net current liabilities of HK$4,153,000. Notwithstanding the net current liabilities of the Group as at 30 June 2019, the Group’s consolidated financial statements for the six months ended 30 June 2019 has been prepared on a going concern basis as the directors of the Group are of the opinions that the Group would have sufficient funds to meet its obligations as and when they fall due, having regard to the following: i. The Group will continue to generate positive operating cash flows; and ii. it is not expected that significant customer deposits are required to be refunded in the next twelve months from the end of the reporting period. The interim financial report has been prepared in accordance with the same accounting policies adopted in the 2018 annual financial statements, except for the accounting policy changes that are expected to be reflected in the 2019 annual financial statements. Details of any changes in accounting policies are set out in Note 2 . The preparation of an interim financial report in conformity with HKAS 34 requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses on a year to date basis. Actual results may differ from these estimates. The interim financial report contains condensed consolidated financial statements and selected explanatory notes. The notes include an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of Tradelink Electronic Commerce Limited (“the Company”) and its subsidiaries (“the Group”) since the 2018 annual financial statements. The condensed consolidated interim financial statements and notes thereon do not include all of the information required for a full set of financial statements prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”). The interim financial report is unaudited, but has been reviewed by KPMG in accordance with Hong Kong Standard on Review Engagements 2410, Review of interim financial information performed by the independent auditor of the entity, issued by the HKICPA. KPMG’s independent review report to the Board of Directors is included on pages 22 to 23. 1 編製基準 本中期財務報告按照香港聯合交易所有限公司證 券上市規則的適用披露條文編製，並符合香港會 計師公會（「香港會計師公會」）頒佈的《香港會計準 則》（「香港會計準則」）第 34 號， 中期財務報告 的規 定。中期財務報告於二零一九年八月二十七日獲 授權刊發。 於二零一九年六月三十日，本集團的流動負債淨 值為港幣 4,153,000 元。儘管本集團於二零一九年 六月三十日有流動負債淨值，本集團截至二零 一九年六月三十日止六個月的綜合財務報表乃按 持續經營基準編製，此乃由於本集團董事經考慮 下列各項後認為，本集團會有足夠資金應付到期 債務： i. 本集團將繼續產生正面經營現金流；及 ii. 預期報告期末起計十二個月內概無重大客 戶按金須予退還。 編製中期財務報告所採納的會計政策，與編製二 零一八年年度財務報表所採納的會計政策一致， 惟預期於二零一九年年度財務報表中反映的會計 政策變動除外。此等會計政策變動詳情載於 附註 2 。 編製符合《香港會計準則》第 34 號的中期財務報告 需要管理層作出判斷、估計及假設，而該等判斷、 估計及假設會影響政策的應用及按目前情況為基 準計算的資產、負債、收入及開支呈報金額。實 際結果或會有別於該等估計。 中期財務報告包括簡明綜合財務報表及經挑選的 說明附註。附註闡述自二零一八年年度財務報表 刊發以來，對了解貿易通電子貿易有限公司（「本 公司」）及其附屬公司（「本集團」）的財務狀況變動 及表現而言確屬重要的事件及交易。簡明綜合中 期財務報表及其附註並不包括按照《香港財務報 告準則》（「香港財務報告準則」）規定編製完整財務 報表所需的所有資料。 中期財務報告雖未經審核，但已由畢馬威會計師 事務所根據香港會計師公會頒佈的《香港審閱準 則》第 2410 號， 實體的獨立核數師對中期財務信息 的審閱 進行審閱。畢馬威會計師事務所致董事會 的獨立審閱報告書載於第 22 頁及 23 頁。