貿易通2018年中報

37 貿易通電子貿易有限公司  二零一八年中期報告 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 （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： (i) 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（「 FVOCI 」）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，本集團持有的非權益投資歸類 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。 2 Changes in accounting policies (Continued) (b) 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: (i) Classification of financial assets and financial liabilities HKFRS 9 categories financial assets into three principal classification categories: measured at amortised cost, at fair value through other comprehensive income (“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. Non-equity investments 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.