Tradelink 2019 Interim Report

56 Tradelink Electronic Commerce Limited  Interim Report 2019 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） For the six months ended 30 June 2019 截至二零一九年六月三十日止六個月 20 Charges on assets and contingent liabilities Pursuant to the terms of the contracts with the Government, the Group has obtained two bank guarantees totaling HK$2,138,000 (31 December 2018: three bank guarantees totaling HK$4,218,000) from bank for the due performance of the contracts by the Group. The bank guarantees are secured by a charge over deposit totaling HK$2,138,000 (31 December 2018: HK$4,218,000). 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 2019 of HK 3.3 cents per share (30 June 2018: HK3.5 cents per share), amounting to HK$26,223,000 (30 June 2018: HK$27,812,000). 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 16 as at 1 January 2019 using the modified retrospective method. Under this approach, comparative information is not restated. Further details of the changes in accounting policies are disclosed in Note 2 . 20 資產抵押及或有負債 根據與政府訂立的合約條款，本集團就妥善履行 合約自銀行獲得兩項銀行擔保合共港幣 2,138,000 元（二零一八年十二月三十一日：三項銀行擔保合 共 港 幣 4,218,000 元）。銀 行 擔 保 以 合 共 港 幣 2,138,000 元（二零一八年十二月三十一日：港幣 4,218,000 元）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，董事擬派發截至二零一九年六月 三十日止六個月的中期股息每股 3.3 港仙（二零一八 年 六 月 三 十 日：每 股 3.5 港 仙），合 共 港 幣 26,223,000 元（二 零 一 八 年 六 月 三 十 日：港 幣 27,812,000 元）。該股息於報告期末並未確認為負 債。 22 比較數字 本集團已於二零一九年一月一日使用經修訂追溯 法首次採納《香港財務報告準則》第 16 號。根據此 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 。