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Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
1
主要會計政策（續）
(k)
資產減值（續）
(iii)
中期財務報告及減值
根據香港聯交所上市規則，本集團
須按照《香港會計準則》第
34
號，
中
期財務報告
的規定就有關財政年度
首六個月編製中期財務報告。於中
期期末，本集團採用其於財政年度
結束時將會採用的同一減值測試、
確 認 及 撥 回 標 準（見
附 註
1(k)(i)
及
(ii)
）。
於中期期間就商譽及按成本值列賬
可供出售股權證券確認的減值虧損
不會於其後的期間撥回。假設有關
中期期間的減值評估於財政年度結
束時進行，即使沒有確認虧損，或
虧損屬輕微，均採用以上相同處理
方法。結果，如可供出售股權證券
的公允價值於年度期間餘下時間或
其後任何其他期間有所增加，則有
關增加將於其他全面收益而非損益
表中確認。
(l)
應收賬款及其他應收款項
應收賬款及其他應收款項初步按公允價
值確認，其後採用實際利率法按攤銷成
本 減 去 呆 賬 減 值 撥 備 列 賬（見
附 註
1(k)(i)
）。
(m)
應付賬款及其他應付款項
應付賬款及其他應付款項初步按公允價
值確認，其後則按攤銷成本列賬，但如
貼現影響甚微則除外。在此情況下，則
按成本值列賬。
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)
(k) Impairment of assets (Continued)
(iii) Interim financial reporting and impairment
Under the Listing Rules on SEHK, the Group is required to
prepare an interim financial report in compliance with
HKAS 34,
Interim financial reporting
, in respect of the first
six months of the financial year. At the end of the interim
period, the Group applies the same impairment testing,
recognition, and reversal criteria as it would at the end of
the financial year (see
Note 1(k)(i) and (ii)
).
Impairment losses recognised in an interim period in
respect of goodwill and available-for-sale equity securities
carried at cost are not reversed in a subsequent period.
This is the case even if no loss, or a smaller loss, would
have been recognised had the impairment been assessed
only at the end of the financial year to which the interim
period relates. Consequently, if the fair value of an
available-for-sale equity security increases in the remainder
of the annual period, or in any other period subsequently,
the increase is recognised in other comprehensive income
and not profit or loss.
(l) Trade and other receivables
Trade and other receivables are initially recognised at fair value
and thereafter stated at amortised cost using the effective
interest method, less allowance for impairment of doubtful
debts (see
Note 1(k)(i)
).
(m) Trade and other payables
Trade and other payables are initially recognised at fair value
and thereafter stated at amortised cost unless the effect of
discounting would be immaterial, in which case they are stated
at cost.