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Tradelink Electronic Commerce Limited
Interim Report 2017
34
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
1
編製基準（續）
中期財務報告包括簡明綜合財務報表及經挑選的說明
附註。附註闡述自二零一六年年度財務報表刊發以
來，對了解貿易通電子貿易有限公司（「本公司」）及其
附屬公司（「本集團」）的財務狀況變動及表現而言確屬
重要的事件及交易。簡明綜合中期財務報表及其附註
並不包括按照《香港財務報告準則》（「香港財務報告準
則」）規定編製完整財務報表所需的所有資料。
中期財務報告雖未經審核，但已由畢馬威會計師事務
所根據香港會計師公會頒佈的《香港審閱準則》第
2410
號「
實體的獨立審計師對中期財務信息的審閱
」進行審
閱。畢馬威會計師事務所致董事會的獨立審閱報告書
載於第
25
頁及第
26
頁。
中期財務報告所載作為比較資料的截至二零一六年
十二月三十一日止財政年度財務資料並不構成本公司
於該財政年度的法定年度綜合財務報表，惟有關財務
資料均取自該等財務報表。根據香港《公司條例》（第
622
章）第
436
條披露的該等法定財務報表相關的其他
資料如下：
本公司已根據香港《公司條例》第
662(3)
條及其附表
6
第
3
部向公司註冊處處長呈交截至二零一六年十二月
三十一日止年度的財務報表。
本公司核數師已就該等財務報表作出報告。核數師報
告並無保留意見；並無提述在核數師不作保留意見情
況下，強調有任何事宜須提請注意；亦未載有香港《公
司條例》第
406(2)
、
407(2)
或
(3)
條所指聲明。
1 Basis of preparation (continued)
The interim financial report contains condensed consolidated financial
statements and selected explanatory notes. The notes include an
explanation of events and transactions that are significant to an
understanding of the changes in financial position and performance of
Tradelink Electronic Commerce Limited (“the Company”) and its subsidiaries
(“the Group”) since the 2016 annual financial statements. The condensed
consolidated interim financial statements and notes thereon do not include
all of the information required for full set of financial statements prepared in
accordance with Hong Kong Financial Reporting Standards (“HKFRSs”).
The interim financial report is unaudited, but has been reviewed by KPMG
in accordance with Hong Kong Standard on Review Engagements 2410,
Review of interim financial information performed by the independent
auditor of the entity
, issued by the HKICPA. KPMG’s independent review
report to the Board of Directors is included on pages 25 to 26.
The financial information relating to the financial year ended 31 December
2016 that is included in the interim financial report as comparative
information does not constitute the Company’s statutory annual consolidated
financial statements for that financial year but is derived from those financial
statements. Further information relating to these statutory financial statements
disclosed in accordance with section 436 of the Hong Kong Companies
Ordinance (Cap. 622) is as follows:
The Company has delivered the financial statements for the year ended 31
December 2016 to the Registrar of Companies in accordance with section
662(3) of, and Part 3 of Schedule 6 to, the Hong Kong Companies
Ordinance.
The Company’s auditor has reported on those financial statements. The
auditor’s report was unqualified; did not include a reference to any matters
to which the auditor drew attention by way of emphasis without qualifying
its report; and did not contain a statement under section 406(2), 407(2) or
(3) of the Hong Kong Companies Ordinance.