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Tradelink Electronic Commerce Limited
Interim Report 2017
56
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
20
或有負債
根據與政府訂立的合約條款，本集團就妥善履行合約
自銀行獲得兩項銀行擔保合共港幣
2,166,000
元（二零
一六年十二月三十一日：港幣
2,166,000
元）。銀行擔
保以合共港幣
2,166,000
元（二零一六年十二月三十一
日：港幣
2,166,000
元）的存款的押記作為抵押。
21
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六月三十
日止六個月的中期股息每股
3.2
港仙（二零一六年六月
三十日：每股
2.4
港仙），合共港幣
25,427,000
元（二
零一六年六月三十日：港幣
19,066,000
元）。該股息
於報告期末並未確認為負債。
22
截至二零一七年六月三十日止六個月已
頒佈但尚未生效的修訂、新訂準則及詮
釋可能產生的影響
若干修訂及新訂準則於二零一七年一月一日之後開始
的年度期間生效且允許提前採用；然而，本集團於編
製本中期財務報告時並無提早採納任何新訂或經修訂
準則。
本集團已就已頒佈但尚未生效且可能對本集團綜合財
務報表有重大影響的新訂準則的潛在影響進行評估。
本集團認為，所作評估與上一份年度財務報表所作出
者相比並無重大變動。
《香港財務報告準則》第
9
號，「金融工具」
《香港財務報告準則》第
9
號將取代有關金融工具會計
處理方法的現有準則《香港會計準則》第
39
號，「
金融
工具：確認及計量
」。《香港財務報告準則》第
9
號引入
有關財務資產的分類及計量、計算財務資產減值及對
沖會計處理的新規定。另一方面，《香港財務報告準
則》第
9
號納入（並無實質性更改）《香港會計準則》第
39
號有關確認及終止確認金融工具及金融負債分類的規
定。本集團已決定直至二零一八年一月一日《香港財務
報告準則》第
9
號強制生效前不會提早採納該準則。新
規定對本集團財務報表的預期影響如下：
20 Contingent liabilities
Pursuant to the terms of the contracts with the Government, the Group has
obtained two bank guarantees totaling HK$2,166,000 (31 December
2016: HK$2,166,000) from bank for the due performance of the
contracts by the Group. The bank guarantees are secured by a charge over
deposit totaling HK$2,166,000 (31 December 2016: HK$2,166,000).
21 Non-adjusting events after the reporting period
After the end of the reporting period, the directors proposed an interim
dividend for the six months ended 30 June 2017 of HK 3.2 cents per share
(30 June 2016: HK 2.4 cents per share), amounting to HK$25,427,000
(30 June 2016: HK$19,066,000). This dividend has not been recognised
as a liability at the end of the reporting period.
22 Possible impact of amendments, new standards and
interpretations issued but not yet effective for the six
months ended 30 June 2017
A number of amendments and new standards are effective for annual
periods beginning after 1 January 2017 and earlier application is
permitted; however, the Group has not early adopted any new or
amended standards in preparing this interim financial report.
The Group has assessed the possible impacts of the new standards
issued but not yet effective which may have a significant impact on the
Group’s consolidated financial statements. The Group considers there is no
change of their assessment from those provided in the last annual financial
statements.
HKFRS 9, Financial instruments
HKFRS 9 will replace the current standard on accounting for financial
instruments, HKAS 39
Financial instruments: Recognition and measurement
.
HKFRS 9 introduces new requirements for classification and measurement
of financial assets, calculation of impairment of financial assets and hedge
accounting. On the other hand, HKFRS 9 incorporates without substantive
changes the requirements of HKAS 39 for recognition and derecognition
of financial instruments and the classification of financial liabilities. The
Group has decided not to adopt HKFRS 9 until it becomes mandatory on 1
January 2018. Expected impacts of the new requirements on the Group’s
financial statements are as follows: