貿易通 2021 年年報

216 Tradelink Electronic Commerce Limited Annual Report 2021 Five–Year Financial Summary (Continued) 五年財務概要（續） Notes to the five year summary: 1 As a result of the adoption of HKFRS 16, Leases, with effect from 1 January 2019, the Group has changed its accounting policies in respect of the lessee accounting model. In accordance with the transitional provisions of the standard, the changes in accounting policies were adopted by way of opening balance adjustments to recognise right-of-use assets and lease liabilities as at 1 January 2019. After initial recognition of these assets and liabilities, the Group as a lessee is required to recognise interest expense accrued on the outstanding balance of the lease liability, and the depreciation of the right-of-use asset, instead of the previous policy of recognising rental expenses incurred under operating leases on a straight-line basis over the lease term. Figures in years earlier than 2019 are stated in accordance with the policies applicable in those years. 2 As a result of the adoption of HKFRS 15, Revenue from contracts with customers, with effect from 1 January 2018, the Group has changed its accounting policies in respect of revenue recognition. In accordance with the transitional provisions of the standard, the changes in accounting policies were adopted by way of opening balance adjustments to equity as at 1 January 2018. Figures in years earlier than 2018 are stated in accordance with the policies applicable in those years. 3 The Group adopted HKFRS 9, Financial instruments from 1 January 2018. As a result, the Group has changed its accounting policies in relation to financial instruments. As allowed by HKFRS 9, the Group has not restated information relating to prior years. Differences in the carrying amounts of the financial assets resulting from the adoption of HKFRS 9 were recognised in retained earnings and reserves at 1 January 2018. There was no difference in the carrying amounts of the financial liabilities. Figures in years earlier than 2018 are stated in accordance with the policies applicable in those years. 五年概要附註： 1 由於採納《香港財務報告準則》第 16 號，租賃，自 二零一九年一月一日起，本集團已更改有關承租 人會計處理模式的會計政策。根據準則的過渡條 文，會計政策變動以期初結餘調整的方式採納， 以確認於二零一九年一月一日的使用權資產及租 賃負債。於首次確認該等資產及負債後，本集團 （作為承租人）須確認就租賃負債尚未清償結餘累 計的利息開支及使用權資產折舊，而非按以往政 策按直線法於租期內確認根據經營租賃產生的租 金開支。二零一九年以前年度的數字乃根據該等 年度適用的政策列示。 2 由於採納《香港財務報告準則》第 15 號，來自客戶 合約的收益，自二零一八年一月一日起，本集團 已更改有關收益確認的會計政策。根據準則的過 渡條文，會計政策變動以於二零一八年一月一日 權益期初結餘調整的方式採納。二零一八年以前 年度的數字乃根據該等年度適用的政策列示。 3 自二零一八年一月一日起，本集團已採納《香港財 務報告準則》第 9 號，金融工具。因此，本集團已 更改有關金融工具的會計政策。《香港財務報告準 則》第 9 號允許，本集團並無重列相關過往年度的 資料。因採納《香港財務報告準則》第 9 號所導致 的財務資產賬面值差異，於二零一八年一月一日 的保留盈利及儲備中確認。財務負債的賬面值並 無差異。二零一八年一月一日以前年度的數字乃 根據該等年度適用的政策列示。