貿易通2018年年報

107 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (c) 會計政策變動（續） (i) 《香港財務報告準則》第 9 號， 金融工 具 《香港財務報告準則》第 9 號取代《香 港會計準則》第 39 號， 金融工具：確 認及計量 。該準則載列確認及計量 財務資產、財務負債及若干買賣非 財務項目合約的要求。 根據過渡規定，本集團將《香港財務 報告準則》第 9 號追溯應用於二零 一八年一月一日存在的項目。本集 團將首次應用的累計影響確認為對 二零一八年一月一日的期初權益所 作調整。因此，比較資料繼續按《香 港會計準則》第 39 號報告。 下表概列於二零一八年一月一日過 渡至《香港財務報告準則》第 9 號對 保留溢利及儲備的影響以及相關稅 務影響。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) (i) HKFRS 9, Financial instruments HKFRS 9 replaces HKAS 39, Financial instruments: recognition and measurement . It sets out the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. The Group has applied HKFRS 9 retrospectively to items that existed at 1 January 2018 in accordance with the transition requirements. The Group has recognised the cumulative effect of initial application as an adjustment to the opening equity at 1 January 2018. Therefore, comparative information continues to be reported under HKAS 39. The following table summarises the impact of transition to HKFRS 9 on retained earnings and reserves and the related tax impact at 1 January 2018. Retained earnings 保留溢利 HK$’000 港幣千元 Recognition of additional expected credit losses on: 就以下各項確認額外預期信貸虧損： — financial assets measured at fair value through other comprehensive income — 透過其他全面收益按公允價值 計量的財務資產 (1,760) — trade receivables — 應收賬款 (163) Related tax 相關稅項 151 Net decrease in retained earnings at 1 January 2018 於二零一八年一月一日的保留溢利 減少淨額 (1,772) Fair value reserve 公允價值儲備 HK$’000 港幣千元 Recognition of additional expected credit losses on financial assets measured at fair value through other comprehensive income at 1 January 2018 於二零一八年一月一日的確認額外 透過其他全面收益按公允價值計量 的財務資產的預期信貸虧損 1,760