Tradelink 2018 Interim Report

68 Tradelink Electronic Commerce Limited  Interim Report 2018 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 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（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（現 時分類為經營租約）作為物業租約承租人的會計 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。於二零一八年六月三十日，本集團於不 可撤銷經營租約項下的物業未來最低租賃款項為 港幣 457,000 元，部分須於報告日期後一至五年內 支付。因此，一旦採納《香港財務報告準則》第 16 號，若干該等款項可能須按照相應使用權資產確 認為租賃負債。經考慮可行權宜方法的適用性及 就現時至採納《香港財務報告準則》第 16 號期間所 訂立或終止任何租約以及貼現影響作出調整後， 本集團將須進行更為詳盡分析，以釐定於採納《香 港財務報告準則》第 16 號時經營租約承擔所產生的 新資產及負債金額。 《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。本集團已決定不 會於二零一八年綜合財務報表中提早採納《香港 財務報告準則》第 16 號。 23 Possible impact of amendments, new standards and interpretations issued but not yet effective for the six months ended 30 June 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. At 30 June 2018, the Group’s future minimum lease payments under non- cancellable operating leases amounted to HK$457,000 for properties, part of which is payable between 1 and 5 years after the reporting date. Some of these amounts may therefore need to be recognised as lease liabilities, with corresponding right-of-use assets, once HKFRS 16 is adopted. The Group will need to perform a more detailed analysis to determine the amounts of new assets and liabilities arising from operating lease commitments on adoption of HKFRS 16, after taking into account the applicability of the practical expedient and adjusting for any leases entered into or terminated between now and the adoption of HKFRS 16 and the effects of discounting. HKFRS 16 is effective for annual periods beginning on or after 1 January 2019. The Group has decided not to early adopt HKFRS 16 in its 2018 consolidated financial statements.