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Tradelink Electronic Commerce Limited
Interim Report 2017
60
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
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（續）
《香港財務報告準則》第
16
號，「租賃」（續）
《香港財務報告準則》第
16
號將主要影響本集團（現時分
類為經營租約）作為物業租約承租人的會計處理方法。
預期應用新會計模式將導致資產及負債均有所增加，
及影響租期內於損益表確認開支的時間。於二零一七
年六月三十日，本集團於不可撤銷經營租約項下的物
業未來最低租賃款項為港幣
643,000
元，部分須於報
告日期後一至五年內支付。因此，一旦採納《香港財務
報告準則》第
16
號，若干該等款項可能須按照相應使用
權資產確認為租賃負債。經考慮可行權宜方法的適用
性及就現時至採納《香港財務報告準則》第
16
號期間所
訂立或終止任何租約以及貼現影響作出調整後，本集
團將須進行更為詳盡分析，以釐定於採納《香港財務報
告準則》第
16
號時經營租約承擔所產生的新資產及負債
金額。
《香港財務報告準則》第
16
號於二零一九年一月一日或
之後開始的年度期間生效。本集團已決定不會於二零
一八年年度綜合財務報表中提早採納《香港財務報告準
則》第
16
號。
22 Possible impact of amendments, new standards and
interpretations issued but not yet effective for the six
months ended 30 June 2017 (continued)
HKFRS 16, Leases (continued)
HKFRS 16 will primarily affect the Group’s accounting as a lessee of
leases for properties which are currently classified as operating leases.
The application of the new accounting model is expected to lead to an
increase in both assets and liabilities and to impact on the timing of the
expense recognition in the statement of profit or loss over the period of the
lease. At 30 June 2017 the Group’s future minimum lease payments under
non-cancellable operating leases amounted to HK$643,000 for properties,
part of which is payable between 1 and 5 years after the reporting
date. Some of these amounts may therefore need to be recognised as
lease liabilities, with corresponding right-of-use assets, once HKFRS 16
is adopted. The Group will need to perform a more detailed analysis to
determine the amounts of new assets and liabilities arising from operating
lease commitments on adoption of HKFRS 16, after taking into account the
applicability of the practical expedient and adjusting for any leases entered
into or terminated between now and the adoption of HKFRS 16 and the
effects of discounting.
HKFRS 16 is effective for annual periods beginning on or after 1 January
2019. The Group has decided not to early adopt HKFRS 16 in its 2018
consolidated financial statements.