Tradelink 2018 Annual Report

Tradelink Electronic Commerce Limited Annual Report 2018 208 Notes to the Financial Statements (Continued) 財務報表附註 （續） 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 （續） 本集團現正評估上述修訂、新準則及詮釋在 首個應用期間將會產生的影響。迄今本集團 已識別《香港財務報告準則》第 16 號的若干方 面可能對綜合財務報表造成重大影響。有關 預期影響的進一步詳情於下文披露。儘管《香 港財務報告準則》第 16 號的評估已大致完成， 惟由於迄今完成的評估基於本集團目前可獲 得的資料，因此對首次採納此準則的實際影 響可能不同。在此準則首次應用於本集團截 至二零一九年六月三十日止六個月的中期財 務報告前，或會進一步確定影響。本集團亦 可能改變其會計政策選擇，包括過渡方案， 直至該準則首次適用於該財務報告。 《香港財務報告準則》第 16 號， 租賃 誠如 附註 1(j) 所披露，目前本集團將租約分類 為經營租賃，視乎租約分類而定。本集團與 承租人訂立租約。 《香港財務報告準則》第 16 號並不預期對出租 人於租約項下的權利及義務造成重大影響。 然而，一旦採納《香港財務報告準則》第 16 號，出租人將不再有金融租賃及經營租賃區 分。相反，受可行權宜方法的規限，承租人 將按與現有融資租賃會計處理方法類似的方 式將所有租約入賬，即於租約開始日期，承 租人將按日後最低租賃付款的現值確認及計 量租賃負債，及將確認相應的「使用權」資 產。於初步確認該資產及負債後，承租人將 確認租賃負債結餘所產生的利息開支及使用 權資產折舊，而非根據現有政策於租期內按 系統基準確認根據經營租約所產生的租賃開 支。作為一項可行權宜方法，承租人可選擇 不將此會計模式應用於短期租賃（即租期為 12 個月或以下）及低價值資產的租賃，於該 等情況下，租金開支將繼續於租期內按系統 基準確認。 33 Possible impact of amendments, new standards and interpretations issued but not yet effective for the annual accounting period ended 31 December 2018 (Continued) The Group is in the process of making an assessment of what the impact of these amendments, new standards and interpretations is expected to be in the period of initial application. So far the Group has identified some aspects of HKFRS 16 which may have a significant impact on the consolidated financial statements. Further details of the expected impacts are disclosed below. While the assessment has been substantially completed for HKFRS 16, the actual impact upon the initial adoption of this standard may differ as the assessment completed to date is based on the information currently available to the Group, and further impacts may be identified before this standard is initially applied in the Group’s interim financial report for the six months ended 30 June 2019. The Group may also change its accounting policy elections, including the transition options, until the standard is initially applied in that financial report. HKFRS 16, Leases As disclosed in Note 1(j) , currently the Group classifies leases into operating leases depending on the classification of the lease. The Group enters into some leases as the lessee. HKFRS 16 is not expected to impact significantly on the way that lessors account for their rights and obligations under a lease. However, once HKFRS 16 is adopted, lessees will no longer distinguish between finance leases and operating leases. Instead, subject to practical expedients, lessees will account for all leases in a similar way to current finance lease accounting, i.e. at the commencement date of the lease the lessee will recognise and measure a lease liability at the present value of the minimum future lease payments and will recognise a corresponding “right-of-use” asset. After initial recognition of this asset and liability, the lessee will recognise interest expense accrued on the outstanding balance of the lease liability, and the depreciation of the right-of-use asset, instead of the current policy of recognising rental expenses incurred under operating leases on a systematic basis over the lease term. As a practical expedient, the lessee can elect not to apply this accounting model to short-term leases (i.e. where the lease term is 12 months or less) and to leases of low-value assets, in which case the rental expenses would continue to be recognised on a systematic basis over the lease term.