貿易通2019年中報

55 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 18 Share capital 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 No. of shares Amounts No. of shares Amounts 股份數目 金額 股份數目 金額 ’000 HK$’000 ’000 HK$’000 千股 港幣千元 千股 港幣千元 Ordinary shares, issued and fully paid: 普通股，已發行及 繳足： As at 1 January 於一月一日 794,634 296,093 794,586 296,039 Shares issued under share option schemes 根據購股權計劃發行 的股份 — — 48 54 As at 30 June/31 December 於六月三十日╱ 十二月三十一日 794,634 296,093 794,634 296,093 In accordance with section 135 of the Hong Kong Companies Ordinance, the ordinary shares of the Company do not have a par value. The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. All ordinary shares rank equally with regard to the Company’s residual assets. 19 Commitments (a) Capital commitments Capital commitments outstanding as at 30 June 2019 not provided for in the financial statements amounted to HK$2,684,000 (31 December 2018: HK$1,513,000). They are mainly in respect of the purchase of leasehold improvements of the Group. (b) Operating leases As at 31 December 2018, the total future minimum lease payments under non-cancellable operating leases in respect of property rentals were payable as follows: HK$’000 港幣千元 Within one year 一年內 688 More than one year but within five years 一年後但五年內 327 1,015 The Group is the lessee in respect of a number of properties and items of office equipment held under leases which were previously classified as operating leases under HKAS 17. The Group has initially applied HKFRS 16 using the modified retrospective approach. Under this approach, the Group adjusted the opening balances at 1 January 2019 to recognise lease liabilities relating to these leases (see Note 2 ). From 1 January 2019 onwards, future lease payments are recognised as lease liabilities in the statement of financial position in accordance with the policies set out in Note 2 . 18 股本 根據香港《公司條例》第 135 條，本公司普通股並無 面值。 普通股持有人有權收取不時宣派的股息，並有權 於本公司大會上就每持有一股股份投一票。所有 普通股對本公司餘下資產享有同等權益。 19 承擔 (a) 資本承擔 於二零一九年六月三十日，尚待履行且未 於 財 務 報 表 撥 備 的 資 本 承 擔 為 港 幣 2,684,000 元（二零一八年十二月三十一日： 港幣 1,513,000 元）。主要與本集團採購租賃 物業裝修有關。 (b) 經營租賃 於二零一八年十二月三十一日，根據不可 撤銷經營租賃，就物業租金的未來應付最 低租賃付款總額如下： 本集團為先前根據《香港會計準則》第 17 號 分類為經營租賃的租賃下持有的多項物業 及辦公室設備項目的承租人。本集團已使 用經修訂追溯法首次應用《香港財務報告準 則》第 16 號。根據此方法，本集團已調整於 二零一九年一月一日的期初結餘，以確認 有關該等租賃的租賃負債 （ 見 附註 2 ） 。自二 零一九年一月一日起，根據 附註 2 所載的政 策，未來租賃付款將於財務狀況表內確認 為租賃負債。