Tradelink 2018 Interim Report

67 貿易通電子貿易有限公司  二零一八年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 20 Contingent liabilities Pursuant to the terms of the contracts with the Government, the Group has obtained four bank guarantees totaling HK$4,304,000 (31 December 2017: two bank guarantees totaling HK$2,166,000) from bank for the due performance of the contracts by the Group. The bank guarantees are secured by a charge over deposit totaling HK$4,304,000 (31 December 2017: HK$2,166,000). 21 Non-adjusting events after the reporting period After the end of the reporting period, the directors proposed an interim dividend for the six months ended 30 June 2018 of HK 3.5 cents per share (30 June 2017: HK 3.2 cents per share), amounting to HK$27,812,000 (30 June 2017: HK$25,427,000). This dividend has not been recognised as a liability at the end of the reporting period. 22 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 tin accounting policies are disclosed in Note 2 . 23 Possible impact of amendments, new standards and interpretations issued but not yet effective for the six months ended 30 June 2018 A number of amendments and new standards are effective for annual periods beginning after 1 January 2018 and earlier application is permitted. The Group has not early adopted any new or amended standards in preparing this interim financial report. The Group has assessed the possible impacts of the new standards issued but not yet effective which may have a significant impact on the Group’s consolidated financial statements. The Group considers there is no change of their assessment from those provided in the last annual financial statements. HKFRS 16, Leases Currently the Group is a lessee of leases for properties which are currently classified as operating leases. 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. 20 或有負債 根據與政府訂立的合約條款，本集團就妥善履行 合約自銀行獲得四項銀行擔保合共港幣 4,304,000 元（二零一七年十二月三十一日：兩項銀行擔保合 共 港 幣 2,166,000 元）。銀 行 擔 保 以 合 共 港 幣 4,304,000 元（二零一七年十二月三十一日：港幣 2,166,000 元）的存款的押記作為抵押。 21 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六月 三十日止六個月的中期股息每股 3.5 港仙（二零一七 年 六 月 三 十 日：每 股 3.2 港 仙），合 共 港 幣 27,812,000 元（二 零 一 七 年 六 月 三 十 日：港 幣 25,427,000 元）。該股息於報告期末並未確認為負 債。 22 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載列於 附註 2 。 23 截至二零一八年六月三十日止六個月 已頒佈但尚未生效的修訂、新訂準則 及詮釋可能產生的影響 若干修訂及新訂準則於二零一八年一月一日之後 開始的年度期間生效且允許提前採用。本集團於 編製本中期財務報告時並無提早採納任何新訂或 經修訂準則。 本集團已就已頒佈但尚未生效且可能對本集團綜 合財務報表有重大影響的新訂準則的潛在影響進 行評估。本集團認為，所作評估與上一份年度財 務報表所作出者相比並無重大變動。 《香港財務報告準則》第 16 號， 租賃 現時，本集團為目前分類為經營租賃的物業的承 租人。 一旦採納《香港財務報告準則》第 16 號，承租人將 不再區分融資租賃及經營租賃。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，承租人將按未來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 認租賃負債尚未清償結餘所產生的利息開支及使 用權資產折舊，而非根據現行政策於租期內有系 統地確認根據經營租約產生的租賃開支。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 於租期內有系統地確認。