Tradelink 2018 Annual Report

Tradelink Electronic Commerce Limited Annual Report 2018 106 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (b) 財務報表的編製基準（續） 本集團持續就所作估計及相關假設作出 評估。會計估計的變動如僅影響當期， 則有關會計估計變動將於當期確認。如 該項會計估計變動影響當期及以後期 間，則有關會計估計變動將於當期及以 後期間確認。導致估算出現不確定性的 主要緣由將於 附註 2 披露。 於二零一八年十二月三十一日，本集團 的流動負債淨額為港幣 8,720,000 元（二 零一七年：港幣 69,528,000 元）。儘管本 集團於二零一八年十二月三十一日有流 動負債淨額，本集團截至二零一八年 十二月三十一日止年度的綜合財務報表 乃按持續經營基準編製，此乃由於本集 團董事經考慮下列各項後認為，本集團 會有足夠資金應付到期債務： i. 本集團將繼續產生正面經營現金 流；及 ii. 預期報告期末起計十二個月內概無 重大客戶按金須予退還。 (c) 會計政策變動 香港會計師公會頒佈了若干新《香港財 務報告準則》及《香港財務報告準則》的 修訂，該等準則及修訂於本集團的本會 計期間首次生效。其中，下列發展與本 集團的綜合財務報表相關： (i) 《香港財務報告準則》第 9 號， 金融工 具 (ii) 《香港財務報告準則》第 15 號， 來自 客戶合約的收益 (iii) 香港（國際財務報告詮釋委員會）詮 釋第 22 號， 外幣交易及預付代價 本集團並無應用任何於本會計期間尚未 生效的新訂準則或詮釋。 1 Significant accounting policies (Continued) (b) Basis of preparation of the financial statements (Continued) The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Major sources of estimation uncertainty are disclosed in Note 2 . At 31 December 2018, the Group had net current liabilities of HK$8,720,000 (2017: HK$69,528,000). Notwithstanding the net current liabilities of the Group as at 31 December 2018, the Group’s consolidated financial statements for the year ended 31 December 2018 has been prepared on a going concern basis as the directors of the Group are of the opinion that the Group would have sufficient funds to meet its obligations as and when they fall due, having regard to the following: i. The Group will continue to generate positive operating cash flows; and ii. it is not expected that significant customer deposits are required to be refunded in the next twelve months from the end of the reporting period. (c) Changes in accounting policies The HKICPA has issued a number of new HKFRSs and amendments to HKFRSs that are first effective for the current accounting period of the Group. Of these, the following developments are relevant to the Group’s consolidated financial statements: (i) HKFRS 9, Financial instruments (ii) HKFRS 15, Revenue from contracts with customers (iii) HK(IFRIC) 22, Foreign currency transactions and advance consideration The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period.