Tradelink 2016 Annual Report

Tradelink Electronic Commerce Limited

貿易通電子貿易有限公司

Notes to the Financial Statements

財務報表附註

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 new and revised HKFRSs that

are first effective or available for early adoption for the current

accounting period of the Group and the Company.

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 2016 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 available-for-sale

debt securities, which are stated at their fair value

(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.

The estimates and underlying assumptions are reviewed on an

ongoing basis. Revisions to accounting estimates are recognised in

the period in which the estimate is revised if the revision affects only

that period, or in the period of the revision and future periods if the

revision affects both current and future periods. Major sources of

estimation uncertainty are disclosed in

Note 2

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新訂及經修訂的《香港財

務報告準則》，有關準則自本集團及本公司的本會

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

新訂及經修訂《香港財務報告準則》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

截至二零一六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，

但可供出售債務證券除外，其以公允價值列賬

（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。

本集團持續就所作估計及相關假設作出評估。會

計估計的變動如僅影響當期，則有關會計估計變

動將於當期確認。如該項會計估計變動影響當期

及以後期間，則有關會計估計變動將於當期及以

後期間確認。導致估算出現不確定性的主要緣由

將於

附註

披露。