Tradelink 2018 Annual Report

211 二零一八年年報 貿易通電子貿易有限公司 Five-Year Financial Summary (Continued) 五年財務概要 （續） 五年概要附註： 1 由於採納《香港財務報告準則》第 15 號，來自客戶 合約的收益，自二零一八年一月一日起，本集團 已更改有關收益確認的會計政策。根據準則的過 渡條文，會計政策變動以於二零一八年一月一日 權益期初結餘調整的方式採納。二零一八年以前 年度的數字乃根據該等年度適用的政策列示。 2 自二零一八年一月一日起，本集團已採納《香港 財務報告準則》第 9 號，金融工具。因此，本集團 已更改有關金融工具的會計政策。《香港財務報 告準則》第 9 號允許，本集團並無重列相關過往年 度的資料。因採納《香港財務報告準則》第 9 號所 導致的財務資產賬面值差異，於二零一八年一月 一日的保留盈利及儲備中確認。財務負債的賬面 值並無差異。於二零一八年一月一日前，數字乃 根據該等年度適用的政策列示。 Notes to the five year summary: 1 As a result of the adoption of HKFRS 15, Revenue from contracts with customers, with effect from 1 January 2018, the Group has changed its accounting policies in respect of revenue recognition. In accordance with the transitional provisions of the standard, the changes in accounting policies were adopted by way of opening balance adjustments to equity as at 1 January 2018. Figures in years earlier than 2018 are stated in accordance with the policies applicable in those years. 2 The Group adopted HKFRS 9, Financial instruments from 1 January 2018. As a result, the Group has changed its accounting policies in relation to financial instruments. As allowed by HKFRS 9, the Group has not restated information relating to prior years. Differences in the carrying amounts of the financial assets resulting from the adoption of HKFRS 9 were recognised in retained earnings and reserves at 1 January 2018. There was no difference in the carrying amounts of the financial liabilities. Prior to 1 January 2018, figures were stated in accordance with the policies applicable in those years.