貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 108 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（續） 有關過往會計政策的變動性質及影 響以及過渡方法的進一步詳情載列 如下： a. 財務資產及財務負債的分類 《香港財務報告準則》第 9 號將財 務資產分為三個主要分類類 別：按攤銷成本、透過其他全 面收益按公允價值及透過損益 按公允價值（「 FVPL 」）計量。該 等類別取代《香港會計準則》第 39 號的類別：持至到期投資、 貸款及應收款項、可供出售財 務資產及透過損益按公允價值 計量的財務資產。根據《香港財 務報告準則》第 9 號，財務資產 按管理財務資產的業務模式及 其合約現金流特徵分類。 由於投資的合約現金流僅包括 本金及利息付款，且持有投資 的業務模式旨在同時收取合約 現金流及出售，本集團持有的 債務證券歸類為透過其他全面 收益按公允價值計量。公允價 值變動於其他全面收益確認， 惟預期信貸虧損、利息收入（按 實際利率法計算）及匯兌盈虧於 損 益 確 認。當 終 止 確 認 投 資 時，於其他全面收益累計的金 額由權益回收至損益。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) (i) HKFRS 9, Financial instruments (Continued) Further details of the nature and effect of the changes to previous accounting policies and the transition approach are set out below: a. Classification of financial assets and financial liabilities HKFRS 9 categories financial assets into three principal classification categories: measured at amortised cost, at FVOCI and at fair value through profit or loss (“FVPL”). These supersede HKAS 39’s categories of held-to-maturity investments, loans and receivables, available-for-sale financial assets and financial assets measured at FVPL. The classification of financial assets under HKFRS 9 is based on the business model under which the financial asset is managed and its contractual cash flow characteristics. Debt securities held by the Group are classified as FVOCI since the contractual cash flows of the investment comprise solely payments of principal and interest and the investment is held within a business model whose objective is achieved by both the collection of contractual cash flows and sale. Changes in fair value are recognised in other comprehensive income, except for the recognition in profit or loss of expected credit losses, interest income (calculated using the effective interest method) and foreign exchange gains and losses. When the investment is derecognised, the amount accumulated in other comprehensive income is recycled from equity to profit or loss.