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Annual Report 2016
二零一六年年報
87
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(b) Basis of preparation of the financial statements
(continued)
At 31 December 2016, the Group had net current liabilities of
HK$112,118,000. Notwithstanding the net current liabilities of the
Group as at 31 December 2016, the Group’s consolidated financial
statements for the year ended 31 December 2016 has been
prepared on a going concern basis as the directors of the Group are
of the opinion that the Group would have sufficient funds to meet its
obligations as and when they fall due, having regard to the following:
i. The Group will continue to generate positive operating cash
flows; and
ii. it is not expected that significant customer deposits are required
to be refunded in the next twelve months from the end of the
reporting period.
(c) Changes in accounting policies
The HKICPA has issued a number of amendments to HKFRSs that
are first effective for the current accounting period of the Group.
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.
The Group has not applied any new standard or interpretation that is
not yet effective for the current accounting period.
(d) Revenue recognition
Revenue is measured at the fair value of the consideration received
or receivable. Provided it is probable that the economic benefits will
flow to the Group and the revenue and costs, if applicable, can be
measured reliably, revenue is recognised in profit or loss as follows:
(i) Transaction fees, handling fees and registration fees
Revenue is recognised when services have been provided to
customers.
(ii) Annual subscription fees
Revenue is recognised on a time-apportioned basis by
reference to the period of the subscription.
(iii) Sale of goods
Revenue from sale of goods is recognised when the significant
risks and rewards of ownership of the goods have been
transferred to customers and is after deduction of any trade
discounts.
(iv) Dividends
Dividend income from unlisted investments is recognised when
the shareholder’s right to receive payment is established.
1
主要會計政策（續）
(b)
財務報表的編製基準（續）
於二零一六年十二月三十一日，本集團的流動負
債淨額為港幣
112,118,000
元。儘管本集團於二
零一六年十二月三十一日有流動負債淨額，本集
團截至二零一六年十二月三十一日止年度的綜合
財務報告乃按持續經營基準編製，此乃由於本集
團董事經考慮下列各項後認為，本集團會有足夠
資金應付到期債務：
i.
本集團將繼續產生正面經營現金流；及
ii.
預期報告期末起計十二個月內概無重大客戶
按金須予退還。
(c)
會計政策變動
香港會計師公會頒佈數項《香港財務報告準則》的
修訂，並於本集團本會計期間首次生效。該等準
則變化均並無對本集團在當前或以往期間如何編
製或呈列業績及財務狀況構成重大影響。
本集團並無應用任何於本會計期間尚未生效的新
訂準則或詮釋。
(d)
收益確認
收益按已收或應收代價的公允價值計量。在經濟
效益可能會流入本集團，且收益及成本（如適用）
能可靠地計算的情況下，便會根據下列基準在損
益表確認收益：
(i)
交易費、處理費及登記費
有關收益乃於向客戶提供服務後確認。
(ii)
年費
有關收益乃參考登記年期而按時間比例確
認。
(iii)
貨品銷售
貨品銷售收益於貨品擁有權的主要風險及利
益已轉至客戶，並扣除任何交易折扣後確
認。
(iv)
股息
來自非上市投資的股息收入乃於股東收取股
息的權利獲確立時確認。