貿易通 2021 年中報

41 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 二零二一年中期報告 貿易通電子貿易有限公司 1 Basis of preparation This interim financial report has been prepared in accordance with the applicable disclosure provisions of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited, including compliance with Hong Kong Accounting Standard (“HKAS”) 34, Interim financial reporting , issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). It was authorised for issue on 24 August 2021. The interim financial report has been prepared in accordance with the same accounting policies adopted in the 2020 annual financial statements, except for the accounting policy changes that are expected to be reflected in the 2021 annual financial statements. Details of any changes in accounting policies are set out in Note 2 . The preparation of an interim financial report in conformity with HKAS 34 requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses on a year to date basis. Actual results may differ from these estimates. The interim financial report contains condensed consolidated financial statements and selected explanatory notes. The notes include an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of Tradelink Electronic Commerce Limited (“the Company”) and its subsidiaries (“the Group”) since the 2020 annual financial statements. The condensed consolidated interim financial statements and notes thereon do not include all of the information required for a full set of financial statements prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”). The interim financial report is unaudited, but has been reviewed by KPMG in accordance with Hong Kong Standard on Review Engagements 2410, Review of interim financial information performed by the independent auditor of the entity , issued by the HKICPA. KPMG’s independent review report to the Board of Directors is included on pages 32 to 33. 1 編製基準 本中期財務報告按照香港聯合交易所有限 公司證券上市規則的適用披露條文編製， 並符合香港會計師公會（「香港會計師公 會」）頒佈的《香港會計準則》（「香港會計準 則」）第 34 號， 中期財務報告 的規定。中期 財務報告於二零二一年八月二十四日獲授 權刊發。 編製中期財務報告所採納的會計政策，與 編製二零二零年年度財務報表所採納的會 計政策一致，惟預期於二零二一年年度財 務報表中所反映的會計政策變動除外。此 等會計政策變動詳情載於 附註 2 。 編製符合《香港會計準則》第 34 號的中期財 務報告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 的應用及按目前情況為基準計算的資產、 負債、收入及開支呈報金額。實際結果或 會有別於該等估計。 中期財務報告包括簡明綜合財務報表及經 挑選的說明附註。附註闡述自二零二零年 年度財務報表刊發以來，對了解貿易通電 子貿易有限公司（「本公司」）及其附屬公司 （「本集團」）的財務狀況變動及表現而言確 屬重要的事件及交易。簡明綜合中期財務 報表及其附註並不包括按照《香港財務報告 準則》（「香港財務報告準則」）規定編製完整 財務報表所需的所有資料。 中期財務報告雖未經審核，但已由畢馬威 會計師事務所根據香港會計師公會頒佈的 《香港審閱準則》第 2410 號， 實體的獨立核 數師對中期財務信息的審閱 進行審閱。畢 馬威會計師事務所致董事會的獨立審閱報 告書載於第 32 頁至第 33 頁。