貿易通2019年中報

37 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 2 會計政策變動（續） 《香港財務報告準則》第 16 號， 租賃 （續） (d) 租賃負債 下列為本集團於報告期末及過渡至《香港財 務報告準則》第 16 號當日的租賃負債餘下合 約期限︰ (e) 對本集團之財務業績、分部業績及 現金流量造成之影響 於二零一九年一月一日初步確認使用權資 產及租賃負債後，本集團（作為承租人）須 確認租賃負債的未償還結餘中產生的利息 開支以及使用權資產的折舊，而非過往以 直線基準確認租期內經營租賃產生的租賃 開支的政策。與倘於期內應用《香港會計準 則》第 17 號所得的業績相比，此對本集團綜 合損益表中錄得的經營可呈報溢利產生正 面影響。 於現金流量表中，本集團（作為承租人）須 將根據資本化租賃支付的租金分為其資本 要素及利息要素。該等要素分類為融資現 金流出，與《香港會計準則》第 17 號項下的 經營租賃類似，於先前根據《香港會計準 則》第 17 號分類為融資租賃的租賃處理方 式，而非經營現金流出。因此，儘管現金流 量總額不受影響，採納《香港財務報告準 則》第 16 號會導致現金流量表內現金流量呈 列的變動。 2 Changes in accounting policies (Continued) HKFRS 16, Leases (Continued) (d) Lease liabilities The remaining contractual maturities of the Group’s lease liabilities at the end of the reporting period and at the date of transition to HKFRS 16 are 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 Present value of the minimum lease payments Total minimum lease payments Present value of the minimum lease payments Total minimum lease payments 最低租賃 付款的現值 最低租賃 付款總額 最低租賃 付款的現值 最低租賃 付款總額 HK$’000 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 港幣千元 Within one year 一年內 568 598 494 513 More than one year but within five years 一年以上但五年以內 597 630 320 324 1,165 1,228 814 837 Less: total future interest expenses 減：未來利息開支 總額 (63) (23) Present value of lease liabilities 租賃負債的現值 1,165 814 (e) Impact on the financial result, segment results and cash flows of the Group After the initial recognition of right-of-use assets and lease liabilities as at 1 January 2019, the Group as a lessee is required to recognise interest expense accrued on the outstanding balance of the lease liability, and the depreciation of the right-of-use asset, instead of the previous policy of recognising rental expenses incurred under operating leases on a straight-line basis over the lease term. This results in a positive impact on the reported profit from operations in the Group’s consolidated statement of profit or loss, as compared to the results if HKAS 17 had been applied during the period. In the cash flow statement, the Group as a lessee is required to split rentals paid under capitalised leases into their capital element and interest element. These elements are classified as financing cash outflows, similar to how leases previously classified as finance leases under HKAS 17 were treated, rather than as operating cash outflows, as was the case for operating leases under HKAS 17. Although total cash flows are unaffected, the adoption of HKFRS 16 therefore results in a change in presentation of cash flows within the consolidated cash flow statement.