貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 110 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） a. 財務資產及財務負債的分類 （續） 有關本集團根據《香港財務報告 準則》第 9 號分類及計量財務資 產及確認相關收益及虧損的方 式的闡釋見各會計政策附註個 別 附 註 1(i) 、 (k)(i) 、 (m) 及 (t) 中 闡釋。 所有財務負債的計量類別保持 不 變。所 有 財 務 負 債 於 二 零 一八年一月一日的賬面值並未 受首次應用《香港財務報告準 則》第 9 號所影響。 於二零一八年一月一日，本集 團並無指定或取消指定任何透 過損益按公允價值計量的財務 資產或財務負債。 b. 信貸虧損 《香港財務報告準則》第 9 號以 「預期信貸虧損」（「 ECL 」）模式 取代《香港會計準則》第 39 號的 「已產生虧損」模式。預期信貸 虧損模式要求持續計量與財務 資產相關的信貸風險，因而較 《香港會計準則》第 39 號的「已 產生虧損」會計模式更早確認預 期信貸虧損。 本集團將新預期信貸虧損模式 應用於以下項目： — 按攤銷成本計量的財務資 產（包括現金及現金等值以 及應收賬款及其他應收款 項）； — 《香港財務報告準則》第 15 號界定的合約資產（見 附註 1(I) ）；及 — 透過其他全面收益按公允 價值計量的債務證券。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) (i) HKFRS 9, Financial instruments (Continued) a. Classification of financial assets and financial liabilities (Continued) For an explanation of how the Group classifies and measures financial assets and recognises related gains and losses under HKFRS 9, see respective accounting policy notes in Notes 1(i), (k)(i), (m) and (t) . The measurement categories for all financial liabilities remain the same. The carrying amounts for all financial liabilities at 1 January 2018 have not been impacted by the initial application of HKFRS 9. The Group did not designate or de-designate any financial asset or financial liability at FVPL at 1 January 2018. b. Credit losses HKFRS 9 replaces the “incurred loss” model in HKAS 39 with the “expected credit loss” (“ECL”) model. The ECL model requires an ongoing measurement of credit risk associated with a financial asset and therefore recognises ECLs earlier than under the “incurred loss” accounting model in HKAS 39. The Group applies the new ECL model to the following items: — financial assets measured at amortised cost (including cash and cash equivalents and trade and other receivables); — contract assets as defined in HKFRS 15 (see Note 1(l) ); and — debt securities measured at FVOCI.