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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
Notes to the Unaudited Interim Financial Report
未經審核中期財務報告附註
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 23 August 2016.
At 30 June 2016, the Group had net current liabilities of
HK$110,677,000. Notwithstanding the net current liabilities of the Group
at 30 June 2016, the Group’s interim financial report for the six months
ended 30 June 2016 has been prepared on a going concern basis as
the directors of the Group are of the opinions 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 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.
The interim financial report has been prepared in accordance with the
same accounting policies adopted in the 2015 annual financial statements,
except for the accounting policy changes that are expected to be reflected
in the 2016 annual financial statements. Details of these 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.
1
編製基準
此中期財務報告乃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（「會計師公會」）所頒佈的《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
告於二零一六年八月二十三日經董事會授權刊發。
於二零一六年六月三十日，本集團的流動負債淨額為
港幣
110,677,000
元。儘管本集團於二零一六年六月
三十日有流動負債淨額，本集團截至二零一六年六月
三十日止六個月的中期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。
編製中期財務報告所採納的會計政策，與編製二零
一五年年度財務報表所採納的會計政策一致，惟預期
於二零一六年年度財務報表中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
號規定的中期財務報告
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
的所申報的資產、負債、收入及開支的數額。實際數
字或會有別於該等估計。