貿易通 2020 年年報

二零二零年年報 貿易通電子貿易有限公司 201 Notes to the Financial Statements (Continued) 財務報表附註（續） 31 Non-adjusting events after the reporting period After the end of the reporting period, the directors proposed a final dividend of HK 7.25 cents per share (2019: HK 6.5 cents per share) for the year ended 31 December 2020, amounting to HK$57,611,000 (2019: HK$51,651,000). This dividend has not been recognised as a liability at the end of the reporting period. 32 Possible impact of amendments, new standards and interpretations issued but not yet effective for the annual accounting period ended 31 December 2020 Up to the date of issue of these financial statements, the HKICPA has issued a number of amendments and a new standard, HKFRS 17, Insurance contracts , which are not yet effective for the year ended 31 December 2020 and which have not been adopted in these financial statements. These developments include the following which may be relevant to the Group. Effective for accounting periods beginning on or after Amendments to HKFRS 3, Reference to the Conceptual Framework 1 January 2022 Amendments to HKAS 16, Property, Plant and Equipment: Proceeds before Intended Use 1 January 2022 Amendments to HKAS 37, Onerous Contracts — Cost of Fulfilling a Contract 1 January 2022 Annual Improvements to HKFRSs 2018– 2020 Cycle 1 January 2022 Amendments to HKAS 1, Classification of Liabilities as Current or Non-current 1 January 2023 The Group is in the process of making an assessment of what the impact of these developments is expected to be in the period of initial application. So far it has concluded that the adoption of them is unlikely to have a significant impact on the consolidated financial statements. 31 報告期後未調整的事項 於報告期末後，董事擬派發截至二零二零 年十二月三十一日止年度的末期股息每股 7.25 港仙（二零一九年：每股 6.5 港仙），合 共 港 幣 57,611,000 元（二 零 一 九 年：港 幣 51,651,000 元）。該股息於報告期末並未確 認為負債。 32 截至二零二零年十二月 三十一日止年度會計期間 已頒佈但尚未生效的修 訂、新準則及詮釋可能產 生的影響 截至本財務報表刊發日期，香港會計師公 會頒佈了若干修訂及一項新準則（《香港財 務報告準則》第 17 號， 保險合約 ），惟於截 至二零二零年十二月三十一日止年度尚未 生效，亦未於本財務報表中採用，其中可 能與本集團有關的準則如下。 於下列日期或 之後開始的會 計期間生效 《香港財務報告準則》 第 3 號（修訂）， 提述概 念框架 二零二二年 一月一日 《香港會計準則》第 16 號 （修訂）， 物業、廠房及 設備：擬定用途前所得 款項 二零二二年 一月一日 《香港會計準則》第 37 號 （修訂）， 虧損性合約 — 履行合約的成本 二零二二年 一月一日 《香港財務報告準則》 二零一八年至二零 二零年週期之年度改進 二零二二年 一月一日 《香港會計準則》 第 1 號（修訂）， 分類為 流動或非流動負債 二零二三年 一月一日 本集團現正評估該等發展在首個應用期間 將會產生的影響。迄今本集團總結採納該 等準則不大可能會對綜合財務報表造成重 大影響。