貿易通 2021 年年報

213 二零二一年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註（續） 30 報告期後未調整的事項 於報告期末後，董事擬派發截至二零二一 年十二月三十一日止年度的末期股息每股 6.45 港仙（二零二零年：每股 7.25 港仙）， 合共港幣 51,254,000 元（二零二零年：港幣 57,611,000 元）。該股息於報告期末並未確認 為負債。 31 截至二零二一年十二月三 十一日止年度會計期間已 頒佈但尚未生效的修訂、 新準則及詮釋可能產生的 影響 截至本財務報表刊發日期，香港會計師公會 頒佈了若干修訂及一項新準則（《香港財務報 告準則》第 17 號， 保險合約 ），惟於截至二零 二一年十二月三十一日止年度尚未生效，亦 未於本財務報表中採用，其中可能與本集團 有關的準則如下。 於下列日期或 之後開始的會計 期間生效 《香港財務報告準則》第 3 號 （修訂）， 提述概念框架 二零二二年一月一日 《香港會計準則》第 16 號（修 訂） ，物業、廠房及設備： 擬定用途前所得款項 二零二二年一月一日 《香港會計準則》第 37 號（修 訂）， 虧損性合約 – 履行合 約的成本 二零二二年一月一日 《香港財務報告準則》 二零一八年至二零二零年 週期之年度改進 二零二二年一月一日 《香港會計準則》第 1 號（修 訂）， 分類為流動或非流動 負債 二零二三年一月一日 30 Non-adjusting events after the reporting period After the end of the reporting period, the directors proposed a final dividend of HK 6.45 cents per share (2020: HK 7.25 cents per share) for the year ended 31 December 2021, amounting to HK$51,254,000 (2020: HK$57,611,000). This dividend has not been recognised as a liability at the end of the reporting period. 31 Possible impact of amendments, new standards and interpretations issued but not yet effective for the annual accounting period ended 31 December 2021 Up to the date of issue of these financial statements, the HKICPA has issued a number of amendments and a new standard, HKFRS 17, Insurance contracts , which are not yet effective for the year ended 31 December 2021 and which have not been adopted in these financial statements. These developments include the following which may be relevant to the Group. Effective for accounting periods beginning on or after Amendments to HKFRS 3, Reference to the Conceptual Framework 1 January 2022 Amendments to HKAS 16, Property, Plant and Equipment: Proceeds before Intended Use 1 January 2022 Amendments to HKAS 37, Onerous Contracts – Cost of Fulfilling a Contract 1 January 2022 Annual Improvements to HKFRSs 2018 – 2020 Cycle 1 January 2022 Amendments to HKAS 1, Classification of Liabilities as Current or Non-current 1 January 2023