175 / 187
173
二零一七年年報
貿易通電子貿易有限公司
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
32
截至二零一七年十二月三十一
日止年度會計期間已頒佈但尚
未生效的修訂、新準則及詮釋
可能產生的影響（續）
本集團現正評估上述修訂、新準則及詮釋在
首個應用期間將會產生的影響。迄今本集團
已識別新訂準則的若干方面可能對綜合財務
報表造成重大影響。有關預期影響的進一步
詳情於下文披露。儘管香港財務報告準則第
9
號及香港財務報告準則第
15
號的評估已大
致完成，惟由於迄今完成的評估基於本集團
目前可獲得的資料，因此對首次採納標準的
實際影響可能不同。在準則首次應用於本集
團截至二零一八年六月三十日止六個月的中
期財務報告前，或會進一步確定影響。本集
團亦可能改變其會計政策選擇，包括過渡方
案，直至該準則首次適用於該財務報告。
《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
號將取代有關金融
工具會計處理方法的現有準則《香港會計準
則》第
39
號，
金融工具：確認及計量
。《香港
財務報告準則》第
9
號引入分類及計量財務資
產（包括計算財務資產減值及對沖會計處理）
的新規定。另一方面，《香港財務報告準則》
第
9
號納入（並無實質性更改）《香港會計準則》
第
39
號有關確認及終止確認金融工具及財務
負債分類的規定。
《香港財務報告準則》第
9
號於二零一八年一
月一日或之後開始之年度期間追溯生效。本
集團計劃採用豁免重列比較資料，並將就二
零一八年一月一日之權益期初結餘確認任何
過渡調整。
32 Possible impact of amendments, new
standards and interpretations issued but
not yet ef fec t i ve for the annua l
accounting period ended 31 December
2017 (Continued)
The Group is in the process of making an assessment of what the
impact of these amendments, new standards and interpretations is
expected to be in the period of initial application. So far the Group
has identified some aspects of the new standards which may have a
significant impact on the consolidated financial statements. Further
details of the expected impacts are disclosed below. While the
assessment has been substantially completed for HKFRS 9 and
HKFRS 15, the actual impacts upon the initial adoption of the
standards may differ as the assessment completed to date is based
on the information currently available to the Group, and further
impacts may be identified before the standards are initially applied
in the Group’s interim financial report for the six months ended 30
June 2018. The Group may also change its accounting policy
elections, including the transition options, until the standards are
initially applied in that financial report.
HKFRS 9, Financial instruments
HKFRS 9 will replace the current standard on accounting for
financial instruments, HKAS 39
Financial instruments: Recognition
and measurement
. HKFRS 9 introduces new requirements for
classification and measurement of financial assets, including the
measurement of impairment of financial assets and hedge
accounting. On the other hand, HKFRS 9 incorporates without
substantive changes the requirements of HKAS 39 for recognition
and derecognition of financial instruments and the classification of
financial liabilities.
HKFRS 9 is effective for annual periods beginning on or after 1
January 2018 on a retrospective basis. The Group plans to use the
exemption from restating comparative information and will
recognise any transition adjustments against the opening balance of
equity at 1 January 2018.