Tradelink 2018 Annual Report

209 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） 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） 《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 團作為租約承租人就物業（現時分類為經營 租約）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。 《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。《香港 財務報告準則》第 16 號允許，本集團計劃使用 可行權宜方法以融入先前評估的可行權宜方 法，當中現有安排為（或包含）租賃。本集團 將因此僅將《香港財務報告準則》第 16 號中的 新租賃定義應用於首次應用日期或之後訂立 的合約。此外，本集團計劃選用可行權宜方 法以不將新會計模式應用於短期租約及低價 值資產的租約。 本集團計劃就採納《香港財務報告準則》第 16 號而選用經修訂追溯法，並會於二零一九年 一月一日將首次應用的累計影響確認為權益 年初結餘調整，並不會重列比較資料。誠如 附 註 27(b) 所 披 露，於 二 零 一 八 年 十 二 月 三十一日，本集團於不可撤銷經營租約項下 就物業的未來最低租賃款項將合共達港幣 1,015,000 元，部份須於報告日期後一年內支 付。首次採納《香港財務報告準則》第 16 號 後，租賃負債及相應使用權資產的年初結 餘，經計及折讓效應後，將於二零一九年一 月一日調整至港幣 840,000 元。 除確認租賃負債及使用權資產外，本集團預 期，首次採納《香港財務報告準則》第 16 號後 將予作出的過渡調整將不屬重大。此外，上 文所述的會計政策預期變動將不會對本集團 二零一九年往後的財務報表造成重大影響。 33 Possible impact of amendments, new standards and interpretations issued but not yet effective for the annual accounting period ended 31 December 2018 (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. HKFRS 16 is effective for annual periods beginning on or after 1 January 2019. As allowed by HKFRS 16, the Group plans to use the practical expedient to grandfather the previous assessment of which existing arrangements are, or contain, leases. The Group will therefore apply the new definition of a lease in HKFRS 16 only to contracts that are entered into on or after the date of initial application. In addition, the Group plans to elect the practical expedient for not applying the new accounting model to short-term leases and leases of low-value assets. The Group plans to elect to use the modified retrospective approach for the adoption of HKFRS 16 and will recognise the cumulative effect of initial application as an adjustment to the opening balance of equity at 1 January 2019 and will not restate the comparative information. As disclosed in Note 27(b) , at 31 December 2018 the Group’s future minimum lease payments under non-cancellable operating leases amount to HK$1,015,000 for properties, some of which is payable within 1 year after the reporting date. Upon the initial adoption of HKFRS 16, the opening balances of lease liabilities and the corresponding right-of-use assets will be adjusted to HK$840,000, after taking account the effects of discounting, as at 1 January 2019. Other than the recognition of lease liabilities and right-of-use assets, the Group expects that the transition adjustments to be made upon the initial adoption of HKFRS 16 will not be material. In addition, the expected changes in accounting policies as described above will not have a material impact on the Group’s financial statement from 2019 onwards.