貿易通 2022 年中報

44 Tradelink Electronic Commerce Limited Interim Report 2022 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 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 23 August 2022. The interim financial report has been prepared in accordance with the same accounting policies adopted in the 2021 annual financial statements, except for the accounting policy changes that are expected to be reflected in the 2022 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 2021 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 35 to 36. 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 二零二二年八月二十三日獲授權刊發。 編製中期財務報告所採納的會計政策，與編 製二零二一年年度財務報表所採納的會計政 策一致，惟預期於二零二二年年度財務報表 中所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。附註闡述自二零二一年年度 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 35 頁至第 36 頁。