Tradelink 2018 Annual Report

207 二零一八年年報 貿易通電子貿易有限公司 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，董事擬派發截至二零一八年 十二月三十一日止年度的末期股息每股 6.0 港 仙（二零一七年：每股 6.3 港仙），合共港幣 47,678,000 元（二零一七年：港幣 50,059,000 元）。該股息於報告期末並未確認為負債。 32 比較數字 本集團已於二零一八年一月一日首次採納 《香港財務報告準則》第 15 號及《香港財務報 告準則》第 9 號。根據已選擇的過渡方法，並 無重列比較資料。會計政策變動的進一步詳 情於 附註 1(c) 披露。 33 截至二零一八年十二月 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 二零一八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 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）詮釋第 23 號， 所得稅處理的不確定性 二零一九年 一月一日 《香港財務報告準則》之 二零一五年至二零一七 年週期年度改進 二零一九年 一月一日 《香港會計準則》第 28 號的 修訂， 於聯營公司及合 營公司的長期權益 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 6.0 cents per share (2017: HK 6.3 cents per share) for the year ended 31 December 2018, amounting to HK$47,678,000 (2017: HK$50,059,000). This dividend has not been recognised as a liability at the end of the reporting period. 32 Comparative figures The Group has initially applied HKFRS 15 and HKFRS 9 at 1 January 2018. Under the transition methods chosen, comparative information is not restated. Further details of the changes in accounting policies are disclosed in Note 1(c) . 33 Possible impact of amendments, new standards and interpretations issued but not yet effective for the annual accounting period ended 31 December 2018 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 2018 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 16, Leases 1 January 2019 HK(IFRIC) 23, Uncertainty over income tax treatments 1 January 2019 Annual Improvements to HKFRSs 2015–2017 Cycle 1 January 2019 Amendments to HKAS 28, Long-term interest in associates and joint ventures 1 January 2019