貿易通2019年中報

44 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 10 每股盈利（續） (b) 每股攤薄盈利 每股攤薄盈利乃根據本公司普通股權持有 人應佔溢利港幣 34,214,000 元（二零一八 年：港幣 38,321,000 元）及普通股的加權平 均 股 數 794,634,000 股（二 零 一 八 年： 794,637,000 股普通股）（已就本公司購股權 計劃下可予發行普通股的潛在攤薄影響作 出調整）計算如下： 普通股加權平均股數（經攤薄） 11 物業、廠房及設備 物業、廠房及設備包括租賃物業裝修、平台硬件 及軟件、電腦及辦公室設備、汽車、傢俬及裝置、 使用權資產、樓宇及租賃土地。 附註： 本集團使用經修訂之追溯法首次應用《香港財務 報告準則》第 16 號，並調整於二零一九年一月一日 之期初結餘以確認先前根據《香港會計準則》第 17 號分類為經營租賃之租賃項下使用權資產。見附 註 2 。 10 Earnings per share (Continued) (b) Diluted earnings per share The calculation of diluted earnings per share is based on the profit attributable to ordinary equity shareholders of the Company of HK$34,214,000 (2018: HK$38,321,000) and the weighted average number of 794,634,000 ordinary shares (2018: 794,637,000 ordinary shares), after adjusting for the effect of the potential dilution from ordinary shares issuable under the Company’s share option schemes, calculated as follows: Weighted average number of ordinary shares (diluted) Six months ended 30 June 六月三十日止六個月 2019 2018 二零一九年 二零一八年 ’000 ’000 千股 千股 Weighted average number of ordinary shares as at 30 June 於六月三十日的普通股加權 平均股數加權平均股數 794,634 794,612 Effect of deemed issue of shares under the Company’s share option schemes for nil consideration 視作根據本公司購股權計劃 以零代價發行股份的影響 — 25 Weighted average number of ordinary shares (diluted) as at 30 June 於六月三十日的普通股加權 平均股數（經攤薄） 794,634 794,637 11 Property, plant and equipment Property, plant and equipment include leasehold improvements, platform hardware and software, computer and office equipment, motor vehicles, furniture and fixtures, right-of use assets, building and leasehold land. Property, plant and equipment Interest in leasehold land held for own use Other properties leased for own use carried at cost Total 物業、 廠房及設備 持作自用的 租賃土地權益 按成本列賬 租作自用 的其他物業 總計 HK$’000 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 港幣千元 Net book value as at 31 December 2018 於二零一八年十二月 三十一日的賬面淨值 22,526 4,061 — 26,587 Impact on initial application of HKFRS 16 (Note) 首次應用《香港財務報告 準則》第 16 號的影響 （附註） — — 814 814 Net book value as at 1 January 2019 於二零一九年一月一日 的賬面淨值 22,526 4,061 814 27,401 Additions 添置 2,712 — — 2,712 Disposals 出售 (6) — — (6) Depreciation 折舊 (3,634) (71) (250) (3,955) Net book value as at 30 June 2019 於二零一九年六月 三十日的賬面淨值 21,598 3,990 564 26,152 Note: The Group has initially applied HKFRS 16 using the modified retrospective method and adjusted the opening balances as at 1 January 2019 to recognise right-of-use assets relating to leases which were previously classified as operating leases under HKAS 17. See Note 2.