Tradelink 2017 Annual Report

102

Tradelink Electronic Commerce Limited

Annual Report 2017

Notes to the Financial Statements

(Continued)

財務報表附註

（續）

主要會計政策（續）

(b)

財務報表的編製基準（續）

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。

於二零一七年十二月三十一日，本集團

的流動負債淨額為港幣

69,528,000

元（二

零一六年：港幣

112,118,000

元）。儘管

本集團於二零一七年十二月三十一日有

流動負債淨額，本集團截至二零一七年

十二月三十一日止年度的綜合財務報表

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：

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

香港會計師公會已頒佈若干於本集團本

會計期間首次生效的《香港財務報告準

則》的修訂。該等修訂對本集團的會計政

策並無影響。

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。

1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s

(Continued)

(b) Basis of preparation of the financial statements

(Continued)

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

At 31 December 2017, the Group had net current liabilities of

HK$69,528,000 (2016: HK$112,118,000). Notwithstanding the

net current liabilities of the Group as at 31 December 2017,

the Group’s consolidated financial statements for the year

ended 31 December 2017 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 several amendments to HKFRSs that are

first effective for the current accounting period of the Group.

None of these impact on the accounting policies of the Group.

The Group has not applied any new standard or interpretation

that is not yet effective for the current accounting period.