貿易通2019年中報

36 Tradelink Electronic Commerce Limited  Interim Report 2019 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 2 會計政策變動（續） 《香港財務報告準則》第 16 號， 租賃 （續） (c) 過渡影響（續） 下表概述於本集團綜合財務狀況表採納《香 港財務報告準則》第 16 號的影響︰ 下列為本集團按相關資產類別劃分的使用 權資產於報告期末及過渡至《香港財務報告 準則》第 16 號當日的賬面淨值分析︰ 2 Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) (c) Transitional impact (Continued) The following table summarises the impact of the adoption of HKFRS 16 on the Group’s consolidated statement of financial position: Carrying amount as at 31 December 2018 Capitalisation of operating lease contracts Carrying amount as at 1 January 2019 於二零一八年 十二月三十一日 的賬面值 經營租賃 合約資本化 於二零一九年 一月一日 的賬面值 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 Line items in the consolidated statement of financial position impacted by the adoption of HKFRS 16: 受採納《香港財務報告準則》 第 16 號影響的綜合財務狀 況表項目： Property, plant and equipment 物業、廠房及設備 26,587 814 27,401 Total non-current assets 非流動資產總值 363,859 814 364,673 Trade creditors, contract liabilities and other payables (current) 應付賬款、合約負債及其他 應付款項（流動） 194,222 494 194,716 Total current liabilities 流動負債總值 197,463 494 197,957 Net current liabilities 流動資產淨值 (8,720) (494) (9,214) Total assets less current liabilities 資產總額減流動負債 355,139 320 355,459 Other payables (non-current) 其他應付款項（非流動） — 320 320 Total non-current liabilities 非流動負債總值 4,382 320 4,702 Net assets 資產淨值 350,757 — 350,757 The analysis of the net book value of the Group’s right-of-use assets by class of underlying asset at the end of the reporting period and at the date of transition to HKFRS 16 is as follows: As at 30 June 2019 As at 1 January 2019 於二零一九年 六月三十日 於二零一九年 一月一日 HK$’000 HK$’000 港幣千元 港幣千元 Included in “Property, plant and equipment”: 計入「物業、廠房及設備」： Ownership interests in leasehold land and buildings held for own use, carried at depreciated cost 按折舊成本列賬持作自用 的租賃土地及樓宇擁有權 權益 13,547 14,449 Other properties leased for own use, carried at depreciated cost 按折舊成本列賬租作自用的 其他物業 564 814 Plant, machinery and equipment, carried at depreciated cost 按折舊成本列賬的廠房、 機器及設備 617 — 14,728 15,263