貿易通 2021 年年報

121 二零二一年年報 貿易通電子貿易有限公司 Notes to the Financial Statements 財務報表附註 1 Significant accounting policies (a) Statement of compliance These financial statements have been prepared in accordance with all applicable Hong Kong Financial Reporting Standards (“HKFRSs”), which collective term includes all applicable individual HKFRSs, Hong Kong Accounting Standards (“HKASs”) and Interpretations issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”), accounting principles generally accepted in Hong Kong and the requirements of the Hong Kong Companies Ordinance. These financial statements also comply with the applicable disclosure provisions of the Rules Governing the Listing of Securities (“Listing Rules”) on The Stock Exchange of Hong Kong Limited (“SEHK”). Significant accounting policies adopted by the Company and its subsidiaries (“the Group”) are discussed below. The HKICPA has issued certain amendments to HKFRSs that are first effective or available for early adoption for the current accounting period of the Group. Note 1(c) provides information on any changes in accounting policies resulting from initial application of these developments to the extent that they are relevant to the Group for the current and prior accounting periods reflected in these financial statements. (b) Basis of preparation of the financial statements The consolidated financial statements for the year ended 31 December 2021 comprise the Group and the Group’s interest in an associate. The measurement basis used in the preparation of the financial statements is the historical cost basis, except for other financial assets measured at their fair values (Note 1(i)) . The preparation of financial statements in conformity with HKFRSs requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. 1 主要會計政策 (a) 遵守聲明 該等財務報表是按照香港會計師公會 （「香港會計師公會」）頒佈的所有適用 《香港財務報告準則》（「香港財務報告 準則」）（該統稱包括所有適用的單獨的 《香港財務報告準則》）、《香港會計準 則》（「香港會計準則」）及詮釋、香港公 認會計原則及香港《公司條例》規定而 編製。該等財務報表亦已遵照香港聯 合交易所有限公司（「香港聯交所」）證券 上市規則（「上市規則」）中適用的披露 規定。本公司及其附屬公司（合稱「本 集團」）所採用的主要會計政策載列如 下。 香港會計師公會頒佈若干《香港財務報 告準則》的修訂，有關準則自本集團 的本會計期間開始生效或可供提前採 用。於本期間及過往會計期間，由於 初次運用上述與本集團有關的準則而 導致會計政策變動的影響已反映於此 等財務報表中。有關資料載於財務報 表 附註 1(c) 內。 (b) 財務報表的編製基準 截至二零二一年十二月三十一日止年 度的綜合財務報表，包括本集團及本 集團所佔一間聯營公司權益。 編製財務報表所使用的計算基準為歷 史成本法，但以公允價值計量的其他 財務資產除外 （附註 1(i) ） . 編製此等符合《香港財務報告準則》 的財務報表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所申報資產、負 債、收入及開支的數額。該等估計及 相關假設乃根據過往經驗及管理層相 信於該等情況下乃屬合理的各項其他 因素而作出，所得結果構成管理層在 無法依循其他來源得知資產及負債的 賬面值時作出判斷的基準。實際數字 或會有別於估計數字。