貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 112 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） c. 過渡 除下述者外，採納《香港財務報 告準則》第 9 號所造成會計政策 變動已追溯應用： — 有關比較期間的資料未經 重列。採納《香港財務報告 準則》第 9 號所產生的財務 資產賬面值差異於二零 一八年一月一日確認為保 留溢利及儲備。因此，二 零一七年呈列的資料繼續 根據《香港會計準則》第 39 號報告，故未必能夠與當 前期間作比較。 — 釐定持有財務資產的業務 模式的評估乃根據二零 一八年一月一日（本集團首 次應用《香港財務報告準 則》第 9 號當日）的事實及 情況作出評估。 — 倘於首次應用日期評估信 貸風險自初步確認以來有 否顯著增加涉及過多成本 或努力，則就該金融工具 確認整個存續期預期信貸 虧損。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) (i) HKFRS 9, Financial instruments (Continued) c. Transition Changes in accounting policies resulting from the a dop t i on o f HK F R S 9 h a v e b e e n a pp l i e d retrospectively, except as described below: — Information relating to comparative periods has not been restated. Differences in the carrying amounts of financial assets resulting from the adoption of HKFRS 9 are recognised in retained earnings and reserves as at 1 January 2018. Accordingly, the information presented for 2017 continues to be reported under HKAS 39 and thus may not be comparable with the current period. — The assessment on the determination of the business model within which a financial asset is held has been made on the basis of the facts and circumstances that existed at 1 January 2018 (the date of initial application of HKFRS 9 by the Group). — If, at the date of initial application, the assessment of whether there has been a significant increase in credit risk since initial recognition would have involved undue cost or effort, a lifetime ECL has been recognised for that financial instrument.