174 / 187
172
Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
31
報告期後未調整的事項
於報告期末後，董事擬派發截至二零一七年
十二月三十一日止年度的末期股息每股
6.3
港
仙（二零一六年：每股
6.3
港仙），合共港幣
50,059,000
元（二零一六年：港幣
50,053,000
元）。該股息於報告期末並未確認為負債。
32
截至二零一七年十二月三十一
日止年度會計期間已頒佈但尚
未生效的修訂、新準則及詮釋
可能產生的影響
截至本財務報表刊發日期，香港會計師公會
頒佈了若干修訂、新準則及詮釋，惟於截至
二零一七年十二月三十一日止年度尚未生
效，亦未於本財務報表中採用，其中與本集
團有關的準則如下。
於下列日期
或之後開始的
會計期間生效
《香港財務報告準則》第
9
號，
金融工具
二零一八年
一月一日
《香港財務報告準則》第
15
號，
來自客戶合約的收益
二零一八年
一月一日
《香港財務報告準則》第
2
號的
修訂，以
股份為基礎的付款：
以股份為基礎的付款交易之
分類及計量
二零一八年
一月一日
香港（國際財務報告詮釋委員會）
22
，
外幣交易及墊付代價
二零一八年
一月一日
《香港財務報告準則》第
16
號，
租賃
二零一九年
一月一日
香港（國際財務報告詮釋委員會）
23
，
所得稅處理的不確定性
二零一九年
一月一日
31 Non-adjusting events after the reporting
period
After the end of the reporting period, the directors proposed a final
dividend of HK 6.3 cents per share (2016: HK 6.3 cents per share)
for the year ended 31 December 2017, amounting to
HK$50,059,000 (2016: HK$50,053,000). This dividend has not been
recognised as a liability at the end of the reporting period.
32 Possible impact of amendments, new
standards and interpretations issued but
not yet ef fec t i ve for the annua l
accounting period ended 31 December
2017
Up to the date of issue of these financial statements, the HKICPA
has issued a number of amendments, new standards and
interpretations which are not yet effective for the year ended 31
December 2017 and which have not been adopted in these
financial statements. These include the following which may be
relevant to the Group.
Effective
for accounting
periods beginning
on or after
HKFRS 9,
Financial instruments
1 January 2018
HKFRS 15,
Revenue from contracts with
customers
1 January 2018
Amendments to HKFRS 2,
Share-based
payment: Classification and measurement of
share-based payment transactions
1 January 2018
HK(IFRIC) 22,
Foreign currency transactions
and advance consideration
1 January 2018
HKFRS 16,
Leases
1 January 2019
HK(IFRIC) 23,
Uncertainty over income tax
treatments
1 January 2019