貿易通 2020 年年報

114 Notes to the Financial Statements 財務報表附註 Tradelink Electronic Commerce Limited Annual Report 2020 1 Significant accounting policies (a) Statement of compliance These financial statements have been prepared in accordance with all applicable Hong Kong Financial Reporting Standards (“HKFRSs”), which collective term includes all applicable individual HKFRSs, Hong Kong Accounting Standards (“HKASs”) and Interpretations issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”), accounting principles generally accepted in Hong Kong and the requirements of the Hong Kong Companies Ordinance. These financial statements also comply with the applicable disclosure provisions of the Rules Governing the Listing of Securities (“Listing Rules”) on The Stock Exchange of Hong Kong Limited (“SEHK”). Significant accounting policies adopted by the Company and its subsidiaries (“the Group”) are discussed below. The HKICPA has issued certain amendments to HKFRSs that are first effective or available for early adoption for the current accounting period of the Group. Note 1(c) provides information on any changes in accounting policies resulting from initial application of these developments to the extent that they are relevant to the Group for the current and prior accounting periods reflected in these financial statements. (b) Basis of preparation of the financial statements The consolidated financial statements for the year ended 31 December 2020 comprise the Group and the Group’s interest in associates and a joint venture. The measurement basis used in the preparation of the financial statements is the historical cost basis, except for other financial assets measured at their fair values (Note 1(i)) . The preparation of financial statements in conformity with HKFRSs requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. 1 主要會計政策 (a) 遵守聲明 該等財務報表是按照香港會計師公 會（「香港會計師公會」）頒佈的所有 適用《香港財務報告準則》（「香港財 務報告準則」）（該統稱包括所有適用 的單獨的《香港財務報告準則》）、《香 港會計準則》（「香港會計準則」）及詮 釋、香港公認會計原則及香港《公司 條例》規定而編製。該等財務報表亦 已遵照香港聯合交易所有限公司 （「香港聯交所」）證券上市規則（「上 市規則」）中適用的披露規定。本公 司及其附屬公司（合稱「本集團」）所 採用的主要會計政策載列如下。 香港會計師公會頒佈若干《香港財務 報告準則》的修訂，有關準則自本集 團的本會計期間開始生效或可供提 前採用。於本期間及過往會計期間， 由於初次運用上述與本集團有關的 準則而導致會計政策變動的影響已 反映於此等財務報表中。有關資料 載於財務報表 附註 1(c) 內。 (b) 財務報表的編製基準 截至二零二零年十二月三十一日止 年度的綜合財務報表，包括本集團 及本集團所佔聯營公司及合營公司 權益。 編製財務報表所使用的計算基準為 歷史成本法，但以公允價值計量的 其他財務資產除外 （附註 1(i) ） . 編製此等符合《香港財務報告準則》 的財務報表需要管理層作出判斷、 估計及假設，而該等判斷、估計及假 設會影響政策的應用及所申報資 產、負債、收入及開支的數額。該等 估計及相關假設乃根據過往經驗及 管理層相信於該等情況下乃屬合理 的各項其他因素而作出，所得結果 構成管理層在無法依循其他來源得 知資產及負債的賬面值時作出判斷 的基準。實際數字或會有別於估計 數字。