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175
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）
《香港財務報告準則》第
9
號，金融工具
（續）
(a)
分類及計量（續）
《香港財務報告準則》第
9
號項下的財務
負債的分類及計量規定與《香港會計準
則》第
39
號相比大致上並無改變，惟《香
港財務報告準則》第
9
號規定由財務負債
本身信貸風險變化引起須按
FVTPL
指定的
財務負債的公允價值變化於其他全面收
益中確認（並無重新分類至損益）。本集
團目前並無任何按
FVTPL
指定的重大財務
負債，故此項新規定未必會於採納《香港
財務報告準則》第
9
號時對本集團產生任
何影響。
(b)
減值
《香港財務報告準則》第
9
號的新減值模
式以「預計信貸虧損」模式取代《香港會
計準則》第
39
號的「已產生虧損」模式。
根據所預期信貸虧損，不再需要虧損事
件在確認減值虧損之前發生。相反，實
體須將預計信貸虧損確認並計量為
12
個
月的預計信貸虧損或整個生命周期內的
預計信貸虧損，惟視乎資產及事實及情
況而定。這種新減值模式可能導致就本
集團的貿易應收款項及其他財務資產
（包括將予分類為
FVTOCI
的公司債券）提
早確認信貸虧損。根據初步評估，倘本
集團於二零一七年十二月三十一日採納
新減值規定，該日的預期累計減值虧損
與根據《香港會計準則》第
39
號確認者將
不會有重大差異。實體作出的估計只為
初步。新準則將要求實體修訂其會計程
序及內部監控，而此等變動尚未完成。
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)
(a) Classification and measurement (Continued)
The classification and measurement requirements for financial
liabilities under HKFRS 9 are largely unchanged from HKAS 39,
except that HKFRS 9 requires the fair value change of a
financial liability designated at FVTPL that is attributable to
changes of that financial liability’s own credit risk to be
recognised in other comprehensive income (without
reclassification to profit or loss). The Group currently does not
have any financial liabilities designated at FVTPL and therefore
this new requirement may not have any impact on the Group
on adoption of HKFRS 9.
(b) Impairment
The new impairment model in HKFRS 9 replaces the “incurred
loss” model in HKAS 39 with an “expected credit loss” model.
Under the expected credit loss model, it will no longer be
necessary for a loss event to occur before an impairment loss is
recognised. Instead, an entity is required to recognise and
measure expected credit losses as either 12-month expected
credit losses or lifetime expected credit losses, depending on
the asset and the facts and circumstances. This new impairment
model may result in an earlier recognition of credit losses on
the Group’s trade receivables and other financial assets
(including corporate bonds to be classified as FVTOCI). Based on
preliminary assessment, if the Group were to adopt the new
impairment requirements at 31 December 2017, the expected
accumulated impairment loss at that date would not be
materially different as compared with that recognised under
HKAS 39. The assessment made by the entity is preliminary.
The new standard will require the entity to revise its accounting
processes and internal control, and these changes are not yet
complete.