Tradelink 2020 Interim Report

31 貿易通電子貿易有限公司  二零二零年中期報告 NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT 未經審核中期財務報告附註 For the six months ended 30 June 2020 截至二零二零年六月三十日止六個月 1 Basis of preparation This interim financial report has been prepared in accordance with the applicable disclosure provisions of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited, including compliance with Hong Kong Accounting Standard (“HKAS”) 34, Interim financial reporting , issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). It was authorised for issue on 25 August 2020. The interim financial report has been prepared in accordance with the same accounting policies adopted in the 2019 annual financial statements, except for the accounting policy changes that are expected to be reflected in the 2020 annual financial statements. Details of any changes in accounting policies are set out in Note 2 . The preparation of an interim financial report in conformity with HKAS 34 requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses on a year to date basis. Actual results may differ from these estimates. The interim financial report contains condensed consolidated financial statements and selected explanatory notes. The notes include an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of Tradelink Electronic Commerce Limited (“the Company”) and its subsidiaries (“the Group”) since the 2019 annual financial statements. The condensed consolidated interim financial statements and notes thereon do not include all of the information required for a full set of financial statements prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”). The interim financial report is unaudited, but has been reviewed by KPMG in accordance with Hong Kong Standard on Review Engagements 2410, Review of interim financial information performed by the independent auditor of the entity , issued by the HKICPA. KPMG’s independent review report to the Board of Directors is included on pages 23 to 24. The financial information relating to the financial year ended 31 December 2019 that is included in the interim financial report as comparative information does not constitute the Company’s statutory annual consolidated financial statements for that financial year but is derived from those financial statements. Further information relating to these statutory financial statements disclosed in accordance with section 436 of the Hong Kong Companies Ordinance (Cap. 622) is as follows: The Company has delivered the financial statements for the year ended 31 December 2019 to the Registrar of Companies as required by section 662(3) of, and Part 3 of Schedule 6 to, the Hong Kong Companies Ordinance. The Company’s auditor has reported on those financial statements. The auditor’s report was unqualified; did not include a reference to any matters to which the auditor drew attention by way of emphasis without qualifying its report; and did not contain a statement under section 406(2), 407(2) or (3) of the Hong Kong Companies Ordinance. 1 編製基準 本中期財務報告按照香港聯合交易所有限公司證 券上市規則的適用披露條文編製，並符合香港會 計師公會（「香港會計師公會」）頒佈的《香港會計準 則》（「香港會計準則」）第 34 號， 中期財務報告 的規 定。中期財務報告於二零二零年八月二十五日獲 授權刊發。 編製中期財務報告所採納的會計政策，與編製二 零一九年年度財務報表所採納的會計政策一致， 惟預期於二零二零年年度財務報表中反映的會計 政策變動除外。此等會計政策變動詳情載於 附註 2 。 編製符合《香港會計準則》第 34 號的中期財務報告 需要管理層作出判斷、估計及假設，而該等判斷、 估計及假設會影響政策的應用及按目前情況為基 準計算的資產、負債、收入及開支呈報金額。實 際結果或會有別於該等估計。 中期財務報告包括簡明綜合財務報表及經挑選的 說明附註。附註闡述自二零一九年年度財務報表 刊發以來，對了解貿易通電子貿易有限公司（「本 公司」）及其附屬公司（「本集團」）的財務狀況變動 及表現而言確屬重要的事件及交易。簡明綜合中 期財務報表及其附註並不包括按照《香港財務報 告準則》（「香港財務報告準則」）規定編製完整財務 報表所需的所有資料。 中期財務報告雖未經審核，但已由畢馬威會計師 事務所根據香港會計師公會頒佈的《香港審閱準 則》第 2410 號， 實體的獨立核數師對中期財務信息 的審閱 進行審閱。畢馬威會計師事務所致董事會 的獨立審閱報告書載於第 23 頁及 24 頁。 中期財務報告所載作為比較資料的截至二零一九 年十二月三十一日止財政年度財務資料並不構成 本公司於該財政年度的法定年度綜合財務報表， 惟有關財務資料均取自該等財務報表。根據香港 《公司條例》（第 622 章）第 436 條披露的該等法定財 務報表相關的其他資料如下： 本公司已按香港《公司條例》第 662(3) 條及其附表 6 第 3 部的規定向公司註冊處處長呈交截至二零一九 年十二月三十一日止年度的財務報表。 本公司核數師已就該等財務報表作出報告。核數 師報告並無保留意見；並無提述在核數師對其報 告不作保留意見情況下，強調有任何事宜須提請 注意；亦未載有香港《公司條例》第 406(2) 、 407(2) 或 (3) 條所指聲明。