貿易通2018年中報

43 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） (iii) 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。 (c) 《香港財務報告準則》第 15 號， 來自 客戶合約的收益 《香港財務報告準則》第 15 號建立了一個確 認來自客戶合約的收益及若干成本的綜合 框架。《香港財務報告準則》第 15 號取代《香 港會計準則》第 18 號「 收益 」（其涵蓋銷售商 品及提供服務產生的收益）。 採納《香港財務報告準則》第 15 號並無對本 集團的財務狀況及財務業績造成任何重大 影響。 2 Changes in accounting policies (Continued) (b) HKFRS 9, Financial instruments (Continued) (iii) Transition Changes in accounting policies resulting from the adoption of HKFRS 9 have been applied 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. (c) HKFRS 15, Revenue from contracts with customers HKFRS 15 establishes a comprehensive framework for recognising revenue and some costs from contracts with customers. HKFRS 15 replaces HKAS 18, Revenue , which covered revenue arising from sale of goods and rendering of services. The adoption of HKFRS 15 does not have any material impact on the financial position and the financial result of the Group.