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貿易通電子貿易有限公司
二零一七年中期報告
57
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
22
截至二零一七年六月三十日止六個月已
頒佈但尚未生效的修訂、新訂準則及詮
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
《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。倘債務工具分類為
FVTOCI
，實際利
息、減值及出售收益╱虧損將以按攤銷成本列賬
的財務資產的相同方式在損益確認。
評估本集團所持企業債券的業務模式後，本集團
認為，過往慣例一直（而本集團的意向依舊）將企
業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取合約現金流及出售債
券（「持作收購及出售」）。因此，本集團已評估企
業債券的適當商業模式為持作收購及出售。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企業債券將被分類為持作
收購及出售。倘本集團於採納《香港財務報告準
則》第
9
號時將持有（或其後購買）的企業債券所
附帶合約條款產生的現金流量僅代表本金及利息
付款（「
SPPI
測試」），則該等企業債券將被分類為
FVTOCI
。根據本集團的初步評估及對實施
SPPI
測
試所作判斷，本集團預期採納《香港財務報告準
則》第
9
號後，其目前按可供出售金額計量的企業
債券將被分類為
FVTOCI
。
《香港財務報告準則》第
9
號項下金融負債的分類
及計量規定與《香港會計準則》第
39
號相比大致上
並無變動，惟《香港財務報告準則》第
9
號規定，
由金融負債本身信貸風險變動所引起指定為
FVTPL
的金融負債的公允價值變動於其他全面收益確認
（不會重新分類至損益）。本集團目前並無任何指
定為
FVTPL
的金融負債，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。
22 Possible impact of amendments, new standards and
interpretations issued but not yet effective for the six
months ended 30 June 2017 (continued)
HKFRS 9, Financial instruments (continued)
(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 effective interest, impairments
and gains/losses on disposal will be recognised in profit or loss in the
same way as for a financial asset at amortised cost.
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
appropriate business model for corporate bonds is held to collect and
sell. The corporate bonds, which are currently classified as available-
for-sale, would be classified as held to collect and sell from the date
of initial application of HKFRS 9. Subject to the corporate bonds that
the Group will hold at the time of adopting HKFRS 9 (or purchase
thereafter) will carry contractual terms that give rise to cash flows
representing solely payments of principal and interest (the “SPPI test”)
those corporate bonds would be classified as FVTOCI. 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.
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.