貿易通2019年中報

48 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 16 應付賬款、合約負債及其他應付款項 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租賃負債。該等負 債已與有關先前分類為融資租賃的租賃的結轉結 餘加總。於二零一八年十二月三十一日的比較資 料並無重列，且僅與先前分類為融資租賃的租賃 相關。有關過渡至《香港財務報告準則》第 16 號的 影響的進一步詳情載於附註 2 。 (a) 於報告期末，按發票日期計算，應付賬款 的賬齡分析如下： (b) 按金為客戶獲准使用本集團系統進行貿易 交易前自客戶收取所得的款項。一般來 說，客戶僅可產生最多為其向本集團支付 的按金的交易費。按金可應客戶要求退還。 16 Trade creditors, contract liabilities and other payables As at 30 June 2019 As at 1 January 2019 As at 31 December 2018 於二零一九年 六月三十日 於二零一九年 一月一日 於二零一八年 十二月三十一日 (Note) （附註） HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 Trade creditors (Note 16(a)) 應付賬款 （附註 16(a) ） 5,934 11,447 11,447 Customer deposits received (Note 16(b)) 已收客戶按金 （附註 16(b) ） 131,675 134,851 134,851 Accrued charges and other payables 應計開支及其他應付款項 25,303 38,358 38,358 Contract liabilities 合約負債 31,393 9,566 9,566 Lease liabilities 租賃負債 1,165 814 — 195,470 195,036 194,222 Representing: 指： — Non-current — 非流動 597 320 — — Current — 流動 194,873 194,716 194,222 195,470 195,036 194,222 Note: The Group has initially applied HKFRS 16 using the modified retrospective approach and adjusted the opening balances at 1 January 2019 to recognise lease liabilities relating to leases which were previously classified as operating leases under HKAS 17. These liabilities have been aggregated with the brought forward balances relating to leases previously classified as finance leases. Comparative information as at 31 December 2018 has not been restated and relates solely to leases previously classified as finance leases. Further details on the impact of the transition to HKFRS 16 are set out in Note 2. (a) As at the end of the reporting period, the ageing analysis of trade creditors, based on the invoice date, is as follows: As at 30 June 2019 As at 31 December 2018 於二零一九年 六月三十日 於二零一八年 十二月三十一日 HK$’000 HK$’000 港幣千元 港幣千元 Less than 1 month 少於一個月 5,608 11,079 1 to 3 months 一至三個月 326 368 5,934 11,447 (b) Deposits are received from customers before they are allowed to make trade transactions through the use of the Group’s systems. Generally, customers are only allowed to incur transaction charges up to the amount deposited with the Group. Deposits are refundable to customers on demand.