貿易通2018年中報

36 Tradelink Electronic Commerce Limited  Interim Report 2018 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 2 會計政策變動（續） (b) 《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。 2 Changes in accounting policies (Continued) (b) 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 HK$’000 保留溢利 港幣千元 Recognition of additional expected credit losses on: 就以下各項確認額外預期信貸虧損： — financial assets measured at fair value through other comprehensive income — 透過其他全面收益按公允價值計量的 財務資產 (1,760) — trade receivables — 應收賬款 (163) Related tax 相關稅項 151 Net decrease in retained earnings at 1 January 2018 於二零一八年一月一日的保留溢利 減少淨額 (1,772) Fair value reserve HK$’000 公允價值儲備 港幣千元 Recognition of additional expected credit losses on financial assets measured at fair value through other comprehensive income 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