Tradelink 2022 Annual Report

251 貿易通電子貿易有限公司 二零二二年年報 Five-Year Financial Summary (Continued) 五年財務概要（續） 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 一八年以前年度的數字乃根據該等年度適用的政策 列示。 4 綜合損益表中的以下比較數字已重新分類，以與二 零二二年的呈列方式一致： — 其他虧損淨額（二零二一年：港幣 9,595,000 元） 及其他收入淨額（二零二零年：港幣 6,137,000 元，二零一九年：港幣 1,611,000 元，二零一八 年：港幣 405,000 元）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（二零二一年：港 幣 1,882,000 元，二零二零年：港幣 99,000 元） 及其他財務資產減值虧損（二零一九年：港幣 1,303,000 元，二零一八年：港幣 156,000 元）重 新分類至其他（虧損）╱收入淨額。 － 利 息 收 入（二 零 二一 年：港 幣 3,340,000 元， 二 零 二 零 年：港 幣 10,450,000 元，二 零 一 九 年：港 幣 14,985,000 元，二 零 一 八 年：港 幣 15,152,000 元）重新分類至其他（虧損）╱收入 淨額。 — 匯兌收益淨額（二零二一年：港幣 2,338,000 元， 二零一八年：港幣 1,023,000 元）及匯兌虧損淨 額（二零二零年：港幣 1,525,000 元，二零一九 年：港幣 2,071,000 元）由其他經營開支重新分 類至其他（虧損）╱收入淨額。 對上述比較數字作出的重新分類可更好地呈列本集 團的經營業績，且對截至二零二一年十二月三十一 日、二零二零年十二月三十一日、二零一九年十二 月三十一日及二零一八年十二月三十一日止年度的 綜合損益表並無重大影響。 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. 4 The following comparative figures in the consolidated statement of profit or loss have been reclassified to conform with the year 2022’s presentation: – Reclassification of other net loss (2021: HK$9,595,000) and other net income (2020: HK$6,137,000, 2019: HK$1,611,000, 2018: HK$405,000) to a line below profit from operations. – Reclassification of reversal of impairment loss on other financial assets (2021: HK$1,882,000, 2020: HK$99,000) and impairment loss on other financial assets (2019: HK$1,303,000, 2018: HK$156,000) to other net (loss)/income. – Reclassification of interest income (2021: HK$3,340,000, 2020: HK$10,450,000, 2019: HK$14,985,000, 2018: HK$15,152,000) to other net (loss)/income. – Reclassification of net foreign exchange gain (2021: HK$2,338,000, 2018: HK$1,023,000) and net foreign exchange loss (2020: HK$1,525,000, 2019: HK$2,071,000) from other operating expenses to other net (loss)/income. The reclassification made to the comparative figures better present the operating activities of the Group and there is no significant impact on the consolidated statement of profit or loss for the years ended 31 December 2021, 31 December 2020, 31 December 2019 and 31 December 2018.