阿尔法企业 二零一八中期报告(19)

阿尔法企业 二零一八中期报告

18

ALPHA PROFESSIONAL HOLDINGS LIMITED • Interim Report 2018

Notes to the Unaudited Condensed Consolidated Financial Statements

For the six months ended 30 September 2018

2. BASIS OF PREPARATION (Continued)

Incomplete record before restructuring

Due to the limited information available and most of the former key accounting personnel of the Group have left without notice, the Directors were unable to obtain sufficient documentary information to satisfy themselves regarding the completeness of books and records and the treatment of various balances as included in the unaudited consolidated financial statements for the prior years and the six months ended 30 September 2017 and have formed the conclusion as follows:

As the unaudited consolidated financial statements have been prepared based on the information that included incomplete books and records available to the Company, the Directors are unable to represent that all transactions entered into by the Group for the prior years and the six months ended 30 September 2017 have been properly reflected in the unaudited consolidated financial statements. In this connection, the Directors are also unable to represent as to the completeness, existence and accuracy of identification of the unaudited consolidated financial statements and the disclosures of the unaudited consolidated financial statements in accordance with IFRSs and the disclosure requirements of the Hong Kong Companies Ordinance and the Listing Rules.

Any adjustments arising from the matters described above would have a consequential significant effect on the net profit of the Group for the six months ended 30 September 2017 and the net assets of the Group as at 31 March 2017 and 1 April 2017.

3.

APPLICATION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS

The IASB has issued a number of amendments to IFRSs that are first effective for the current accounting period of the Group.

The following new standards and amendments are mandatory for the financial year beginning 1 April 2018 and have no significant impact on the results or financial position to the Group.Amendments to IFRS 2 Classification and Measurement of

Share-based Payment Transactions

Amendments to IFRS 4 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts

IFRS 9 Financial Instruments

IFRS 15 Revenue from Contracts with

Customers and Related Amendments

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