貿易通2019年中報

31 貿易通電子貿易有限公司  二零一九年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 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 編製基準（續） 中期財務報告所載作為比較資料的截至二零一八 年十二月三十一日止財政年度財務資料並不構成 本公司於該財政年度的法定年度綜合財務報表， 惟有關財務資料均取自該等財務報表。根據香港 《公司條例》（第 622 章）第 436 條披露的該等法定財 務報表相關的其他資料如下： 本公司已按香港《公司條例》第 662(3) 條及其附表 6 第 3 部的規定向公司註冊處處長呈交截至二零一八 年十二月三十一日止年度的財務報表。 本公司核數師已就該等財務報表作出報告。核數 師報告並無保留意見；並無提述在核數師對其報 告不作保留意見情況下，強調有任何事宜須提請 注意；亦未載有香港《公司條例》第 406(2) 、 407(2) 或 (3) 條所指聲明。 2 會計政策變動 香港會計師公會頒佈了一項新《香港財務報告準 則》，《香港財務報告準則》第 16 號， 租賃 及多項 《香港財務報告準則》的修訂，該等準則及修訂於 本集團的本會計期間首次生效。 除《香港財務報告準則》第 16 號， 租賃 外，該等變 動對本中期財務報告當前或過往期間本集團已編 製或呈列的業績及財務狀況並無重大影響。本集 團並無提早採納於本會計期間仍未生效的任何新 訂準則或詮釋。 《香港財務報告準則》第 16 號， 租賃 《香港財務報告準則》第 16 號取代《香港會計準則》 第 17 號， 租賃 及相關詮釋、香港（國際財務報告詮 釋委員會）詮釋第 4 號， 釐定安排是否包括租賃 、 香港（詮釋常務委員會）詮釋第 15 號， 經營租賃 — 優惠 及香港（詮釋常務委員會）詮釋第 27 號， 評估 涉及租賃法律形式交易的內容 。其就承租人引入 單一會計模式，並規定承租人就所有租賃確認使 用權資產及租賃負債，惟租期為 12 個月或以下的 租賃（「短期租賃」）及低價值資產的租賃除外。出 租人的會計規定則大致保留《香港會計準則》第 17 號的規定。 本集團已自二零一九年一月一日起首次應用《香 港財務報告準則》第 16 號。本集團已選用經修訂追 溯法，於首次採納《香港財務報告準則》第 16 號 後，並無對二零一九年一月一日的期初權益結餘 造成影響。比較資料未被重列且繼續根據《香港會 計準則》第 17 號呈報。 1 Basis of preparation (Continued) The financial information relating to the financial year ended 31 December 2018 that is included in the interim financial report as comparative information does not constitute the Company’s statutory annual consolidated financial statements for that financial year but is derived from those financial statements. Further information relating to these statutory financial statements disclosed in accordance with section 436 of the Hong Kong Companies Ordinance (Cap. 622) is as follows: The Company has delivered the financial statements for the year ended 31 December 2018 to the Registrar of Companies as required by section 662(3) of, and Part 3 of Schedule 6 to, the Hong Kong Companies Ordinance. The Company’s auditor has reported on those financial statements. The auditor’s report was unqualified; did not include a reference to any matters to which the auditor drew attention by way of emphasis without qualifying its report; and did not contain a statement under section 406(2), 407(2) or (3) of the Hong Kong Companies Ordinance. 2 Changes in accounting policies The HKICPA has issued a new HKFRS, HKFRS 16, Leases , and a number of amendments to HKFRSs that are first effective for the current accounting period of the Group. Except for HKFRS 16, Leases , none of the developments have had a material effect on how the Group’s results and financial position for the current or prior periods have been prepared or presented in this interim financial report. The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period. HKFRS 16, Leases HKFRS 16 replaces HKAS 17, Leases , and the related interpretations, HK(IFRIC) 4, Determining whether an arrangement contains a lease , HK(SIC) 15, Operating leases — incentives , and HK(SIC) 27, Evaluating the substance of transactions involving the legal form of a lease . It introduces a single accounting model for lessees, which requires a lessee to recognise a right-of-use asset and a lease liability for all leases, except for leases that have a lease term of 12 months or less (“short-term leases”) and leases of low value assets. The lessor accounting requirements are brought forward from HKAS 17 substantially unchanged. The Group has initially applied HKFRS 16 as from 1 January 2019. The Group has elected to use the modified retrospective approach and there was no impact to the opening balance of equity at 1 January 2019 upon the initial application of HKFRS 16. Comparative information has not been restated and continues to be reported under HKAS 17.