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174
Tradelink Electronic Commerce Limited
Annual Report 2017
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）
《香港財務報告準則》第
9
號，金融工具
（續）
本集團財務報表方面的新規定的預期影響如
下：
(a)
分類及計量
《香港財務報告準則》第
9
號包括財務資
產的三個主要分類類別：
(1)
按攤銷成
本、
(2)
透過損益按公允價值（「
FVTPL
」）
及
(3)
透 過 其 他 全 面 收 益 按 公 允 價 值
（「
FVTOCI
」）計量。債務工具的分類根據
實體管理財務資產的業務模式以及資產
的合約現金流量特徵而釐定。倘若債務
工具分類為
FVTOCI
，利息收益、減值及
出售收益╱虧損將在損益中確認。
評估本集團所持公司債券的業務模式
後，本集團認為，過往慣例一直（而本集
團的意向依舊）將公司債券在一個靈活
投資政策的商業模式中管理，其可能導
致持有債券以收集合約現金流及出售債
券（「持作收集及出售」）。因此，本集團
已評估達致收集合約現金流量及出售公
司債券的商業模式。自首次應用《香港財
務報告準則》第
9
號之日起，目前被分類
為可供出售的公司債券將按
FVTOCI
計
量，取決於本集團於採納《香港財務報告
準則》第
9
號時將持有（或其後購買）的金
融工具會否具有僅代表本金及利息支付
的合約現金流量（「
SPPI
測試」）。根據本
集團的初步評估及對實施
SPPI
測試的判
斷，本集團預期目前於採納《香港財務報
告準則》第
9
號後，其以可供出售金額計
量的公司債券將被分類為
FVTOCI
。
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)
HKFRS 9, Financial instruments (Continued)
Expected impacts of the new requirements on the Group’s financial
statements are as follows:
(a) Classification and measurement
HKFRS 9 contains three principal classification categories for
financial assets: measured at (1) amortised cost, (2) fair value
through profit or loss (“FVTPL”) and (3) fair value through
other comprehensive income (“FVTOCI”). The classification for
debt instruments is determined based on the entity’s business
model for managing the financial assets and the contractual
cash flow characteristics of the asset. If a debt instrument is
classified as FVTOCI then interest revenue, impairments and
gains/losses on disposal will be recognised in profit or loss.
After assessing its business model for the corporate bonds held
by the Group, the Group considered the past practice has been
(and the Group’s intention remains) to hold the corporate
bonds in a business model with a flexible investment policy that
may result in holding a bond to collect its contractual cash
flows as well as in selling a bond (“hold to collect and sell”).
Consequently, the Group assessed that the business model
achieved objective both by collecting contractual cash flow and
selling the corporate bonds. The corporate bonds, which are
currently classified as available-for-sale, would be measured at
FVTOCI from the date of initial application of HKFRS 9, subject
to whether the financial assets that the Group will hold at the
time of adopting HKFRS 9 (or purchase thereafter) would have
contractual cash flows that represent solely payments of
principal and interest (the “SPPI test”). Based on the Group’s
preliminary assessment and by applying judgement on fulfilment
of the SPPI test, the Group expects that its corporate bonds
currently measured at available-for-sale will be classified as
FVTOCI upon the adoption of HKFRS 9.