Tradelink 2022 Annual Report

Notes to the Financial Statements 財務報表附註 144 Tradelink Electronic Commerce Limited Annual Report 2022 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 2022 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)) . Non-current assets held for sale are stated at the lower of carrying amount and fair value less costs to sell (Note 1(x)) . 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 截至二零二二年十二月三十 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，但其他財務資產除外， 其以公允價值計量 （附註 1(i) ） 。 持作出售的非流動資產按賬面值與 公允價值減銷售成本後數額兩者中 的較低者列賬 （附註 1(x) ） 。