Tradelink 2024 Interim report

45 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 貿易通電子貿易有限公司 二零二四年中期報告 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 28 August 2024. The interim financial report has been prepared in accordance with the same accounting policies adopted in the 2023 annual financial statements, except for the accounting policy changes that are expected to be reflected in the 2024 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. This 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 2023 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”). 1 編製基準 本中期財務報告乃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予以編製，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 零二四年八月二十八日獲授權刊發。 編製中期財務報告所採納的會計政策，與編製 二零二三年年度財務報表所採納的會計政策一 致，惟預期於二零二四年年度財務報表中所反 映的會計政策變動除外。任何會計政策變動詳 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、收入及開支的 呈報金額。實際結果或會有別於該等估計。 本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。附註闡述自二零二三年年度財 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。