貿易通 2021 年中報

Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 42 Tradelink Electronic Commerce Limited Interim Report 2021 1 編製基準（續） 中期財務報告所載作為比較資料的截至二 零二零年十二月三十一日止財政年度財務 資料並不構成本公司於該財政年度的法定 年度綜合財務報表，惟有關財務資料均取 自該等財務報表。根據香港《公司條例》（第 622 章）第 436 條披露的該等法定財務報表相 關的其他資料如下： 本公司已按香港《公司條例》第 662(3) 條及 其附表 6 第 3 部的規定向公司註冊處處長呈 交截至二零二零年十二月三十一日止年度 的財務報表。 本公司核數師已就該等財務報表作出報 告。核數師報告並無保留意見；並無提述 在核數師對其報告不作保留意見情況下， 強調有任何事宜須提請注意；亦未載有香 港《公 司 條 例》第 406(2) 、 407(2) 或 (3) 條 所 指聲明。 2 會計政策變動 香港會計師公會頒佈了以下於本集團本會 計期間首次生效的《香港財務報告準則》的 修訂： • 香港財務報告準則第 16 號（修訂）， 二零二一年六月三十日後的 Covid-19 相關的租金優惠 • 香港財務報告準則第 9 號、香港會計 準則第 39 號、香港財務報告準則第 7 號、香港財務報告準則第 4 號及香港 財務報告準則第 16 號（修訂）， 利率 基準改革 — 第二階段 該等變動對本中期財務報告當前或過往期 間本集團已編製或呈列的業績及財務狀況 並無重大影響。本集團並無採納於本會計 期間仍未生效的任何新訂準則或詮釋。 1 Basis of preparation (Continued) The financial information relating to the financial year ended 31 December 2020 that is included in the interim financial report as comparative information does not constitute the Company’s statutory annual consolidated financial statements for that financial year but is derived from those financial statements. Further information relating to these statutory financial statements disclosed in accordance with section 436 of the Hong Kong Companies Ordinance (Cap. 622) is as follows: The Company has delivered the financial statements for the year ended 31 December 2020 to the Registrar of Companies as required by section 662(3) of, and Part 3 of Schedule 6 to, the Hong Kong Companies Ordinance. The Company’s auditor has reported on those financial statements. The auditor’s report was unqualified; did not include a reference to any matters to which the auditor drew attention by way of emphasis without qualifying its report; and did not contain a statement under section 406(2), 407(2) or (3) of the Hong Kong Companies Ordinance. 2 Changes in accounting policies The HKICPA has issued the following amendments to HKFRSs that are first effective for the current accounting period of the Group: • Amendments to HKFRS 16, Covid-19-related rent concessions beyond 30 June 2021 • Amendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16, Interest rate benchmark reform — phase 2 None of these developments have had a material effect on how the Group’s results and financial position for the current or prior periods have been prepared or presented in this interim financial report. The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period.