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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
148
Notes to the Financial Statements
財務報表附註
32 Possible impact of amendments, new standards
and interpretations issued but not yet effective
for the annual accounting period ended 31
December 2016 (continued)
HKFRS 9, Financial instruments (continued)
(a) Classification and measurement (continued)
The classification and measurement requirements for financial
liabilities under HKFRS 9 are largely unchanged from HKAS 39,
except that HKFRS 9 requires the fair value change of a financial
liability designated at FVTPL that is attributable to changes of
that financial liability’s own credit risk to be recognised in other
comprehensive income (without reclassification to profit or loss). The
Group currently does not have any financial liabilities designated at
FVTPL and therefore this new requirement may not have any impact
on the Group on adoption of HKFRS 9.
(b) Impairment
The new impairment model in HKFRS 9 replaces the “incurred loss”
model in HKAS 39 with an “expected credit loss” model. Under the
expected credit loss model, it will no longer be necessary for a loss
event to occur before an impairment loss is recognised. Instead, an
entity is required to recognise and measure expected credit losses
as either 12-month expected credit losses or lifetime expected credit
losses, depending on the asset and the facts and circumstances.
This new impairment model may result in an earlier recognition of
credit losses on the Group’s trade receivables and other financial
assets (including corporate bonds to be classified as FVTOCI).
However, a more detailed analysis is required to determine the
extent of the impact upon the adoption of HKFRS 9.
HKFRS 15, Revenue from contracts with customers
HKFRS 15 establishes a comprehensive framework for recognising
revenue from contracts with customers. HKFRS 15 will replace the
existing revenue standards, HKAS 18,
Revenue
, which covers revenue
arising from sale of goods and rendering of services. The Group is
currently assessing the impacts of adopting HKFRS 15 on its financial
statements. Based on the preliminary assessment, the Group has
identified that the timing of revenue recognition is unlikely to be affected.
The Group’s revenue recognition policies are disclosed in
Note 1(d)
.
Currently, revenue arising from the provision of services is recognised
when services have been provided to customers and subscription fees are
recognised over time, whereas revenue from the sale of goods is generally
recognised when the risks and rewards of ownership have passed to the
customers.
32
截至二零一六年十二月三十一日
止年度會計期間已頒佈但尚未生
效的修訂、新準則及詮釋可能產
生的影響（續）
《香港財務報告準則》第
9
號，金融工具（續）
(a)
分類及計量（續）
《香港財務報告準則》第
9
號項下的金融負債的分
類及計量規定與《香港會計準則》第
39
號相比大致
上並無改變，惟《香港財務報告準則》第
9
號規定
由金融負債本身信貸風險變化引起須按
FVTPL
指
定的金融負債的公允價值變化於其他全面收益中
確認（並無重新分類至損益）。本集團目前並無任
何按
FVTPL
指定的重大金融負債，故此項新規定
未必會於採納《香港財務報告準則》第
9
號時對本
集團產生任何影響。
(b)
減值
《香港財務報告準則》第
9
號的新減值模式以「預計
信貸虧損」模式取代《香港會計準則》第
39
號的「已
產生虧損」模式。根據所預期信貸虧損，不再需要
虧損事件在確認減值虧損之前發生。相反，實體
須將預計信貸虧損確認並計量為
12
個月的預計信
貸虧損或整個生命周期內的預計信貸虧損，惟視
乎資產及事實及情況而定。這種新減值模式可能
導致就本集團的貿易應收款項及其他金融資產（包
括將予分類為
FVTOCI
的公司債券）提早確認信貸
虧損。然而，採納《香港財務報告準則》第
9
號後
需要進行更加詳細的分析以確定影響的程度。
《香港財務報告準則》第
15
號，來自客戶合約
之收益
《香港財務報告準則》第
15
號建立了確認與客戶合約之
收益的全面框架。《香港財務報告準則》第
15
號將取代
現有收益準則，即《香港會計準則》第
18
號，
收益
（包
括銷售貨物及提供服務所產生的收益）。本集團現正評
估採納《香港財務報告準則》第
15
號對其財務報告的影
響。根據初步評估，本集團已識別收益確認的時機不
會受到影響。
本集團的收益確認政策已於
附註
1(d)
披露。目前，提供
服務所產生的收益於向客戶提供服務時確認，且認購
費用隨著時間的過去而確認，而貨品銷售的收益一般
在所有權的風險及報酬已轉移給客戶時確認。