Tradelink 2022 Annual Report

145 貿易通電子貿易有限公司 二零二二年年報 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (b) 財務報表的編製基準（續） 編製此等符合《香港財務報告準則》 的財務報表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所申報資 產、負債、收 入 及開支的數額。該 等估計及相關假設乃根據過往經驗 及管理層相信於該等情況下乃屬合 理的各項 其他因素而作出，所得結 果構成管理層在無法依循其他來源 得知資產及負債的賬面值時作出判 斷的基準。實際結果或會有別於此 等估計數字。 本集團持續就所作估計及相關假設 作出評估。會計估計的變動如僅影 響當期，則有關會計估計變動將於 當期確認，或如該項會計估計變動 影響當期及以後期間，則有關會計 估計變動將於當期及以後期間確認。 導致估算出現不確定性的主要緣由 於 附註 2 披露。 為與 本 年度的呈列方式一致，以下 載於綜合損益表的比較數字已重新 分類： • 其他虧損淨額港幣 9,595,000 元 （主要為出售債務證券的虧損、 投資基金的投資收入及其他財 務資產的公允價值虧損 （附註 6 ） ） 重新分類至經營溢利之下一行。 • 其他財務資產減值虧損撥回港 幣 1,882,000 元重新分類至其他 虧損淨額。 1 Significant accounting policies (Continued) (b) Basis of preparation of the financial statements (Continued) The preparation of financial statements in conformity with HKFRSs requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Major sources of estimation uncertainty are disclosed in Note 2 . The following comparative figures in the consolidated statement of profit or loss have been reclassified to conform with the current year’s presentation: • Reclassification of other net loss of HK$9,595,000, mainly loss on disposals of debt securities, investment income from investment funds and fair value loss of other financial assets (Note 6) to a line below profit from operations. • Reclassification of reversal of impairment loss on other financial assets of HK$1,882,000 to other net loss.