148 / 159
Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
146
Notes to the Financial Statements
財務報表附註
31 Non-adjusting events after the reporting period
After the end of the reporting period, the directors proposed a final
dividend of HK 6.3 cents per share (2015: HK 5.1 cents per share) for
the year ended 31 December 2016, amounting to HK$50,053,000 (2015:
HK$40,505,000). 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 2016
Up to the date of issue of these financial statements, the HKICPA has
issued a few amendments and new standards which are not yet effective
for the year ended 31 December 2016 and which have not been adopted
in these financial statements. These include the following which may be
relevant to the Group.
Effective for accounting
periods beginning
on or after
Amendments to HKAS 7,
Statement of cash flows:
disclosure initiative
1 January 2017
Amendments to HKAS 12,
Income taxes:
Recognition of deferred tax assets for
unrealised losses
1 January 2017
HKFRS 9,
Financial instruments
1 January 2018
HKFRS 15,
Revenue from contracts with
customers
1 January 2018
Amendments to HKFRS 2,
Share-based
payment: Classification and measurement
of share-based payment transactions
1 January 2018
HKFRS 16,
Leases
1 January 2019
The Group is in the process of making an assessment of what the impact
of these amendments is expected to be in the period of initial application.
So far the Group has identified some aspects of the new standards which
may have a significant impact on the consolidated financial statements.
Further details of the expected impacts are disclosed below. As the Group
has not completed its assessment, further impacts may be identified
in due course and will be taken into consideration when determining
whether to adopt any of these new requirements before their effective
date and which transitional approach to take, where there are alternative
approaches allowed under the new standards.
31
報告期後未調整的事項
於報告期末後，董事擬派發截至二零一六年十二月
三十一日止年度的末期股息每股
6.3
港仙（二零一五
年：每股
5.1
港仙），合共港幣
50,053,000
元（二零一五
年：港幣
40,505,000
元）。該股息於報告期末並未確認
為負債。
32
截至二零一六年十二月三十一日
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
干修訂及新準則，有關修訂及新準則於截至二零一六
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
《香港會計準則》第
7
號的修訂，
現金流
量表－披露計劃
二零一七年
一月一日
《香港會計準則》第
12
號的修訂，
所得稅－對未實現損失確認
遞延稅項資產
二零一七年
一月一日
《香港財務報告準則》第
9
號，
金融工具
二零一八年
一月一日
《香港財務報告準則》第
15
號，
來自客戶合約的收益
二零一八年一
月一日
《香港財務報告準則》第
2
號的修訂，
以股份為基礎的付款：以股份為基
礎的付款交易之分類及計量
二零一八年
一月一日
《香港財務報告準則》第
16
號，
租賃
二零一九年
一月一日
本集團現正評估上述修訂在首個應用期間將會產生的
影響。迄今本集團已識別新訂準則的若干方面可能對
綜合財務報表造成重大影響。有關預期影響的進一步
詳情於下文披露。由於本集團尚未完成其評估，故本
集團可於適當時候識別進一步影響，並將於決定於該
等新規定生效日期前是否採納任何該等新規定及根據
新訂準則有替代方法可用時採用何種過渡方法時考慮
該等影響。