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Tradelink Electronic Commerce Limited
Interim Report 2017
58
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）
(b)
減值
《香港財務報告準則》第
9
號的新減值模式以「預期
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。根據預期信貸虧損模式，虧損事
件毋須在確認減值虧損之前發生。相反，實體須
確認預期信貸虧損並計量為
12
個月的預期信貸虧
損或整個生命周期內的預期信貸虧損，惟視乎資
產及事實及情況而定。此項新減值模式可能導致
就本集團的應收賬款及其他財務資產（包括將分
類為
FVTOCI
的企業債券）提早確認信貸虧損。然
而，採納《香港財務報告準則》第
9
號後需要進行
更詳盡分析以確定影響的範圍。
《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
號建立確認有關來自客戶合
約的收益的全面框架。《香港財務報告準則》第
15
號將
取代現有收益準則，即《香港會計準則》第
18
號，「
收
益
」（包括銷售貨物及提供服務所產生的收益）。本集團
現正評估採納《香港財務報告準則》第
15
號對其財務報
表的影響。根據初步評估，本集團已確定收益確認的
時機不大可能受影響。
目前，提供服務所產生的收益於向客戶提供服務時確
認，認購費用則隨時間推移確認，而貨品銷售收益一
般在所有權的風險及回報已轉移至客戶時確認。
根據《香港財務報告準則》第
15
號，收益於客戶獲得合
約承諾貨物或服務的控制權時確認。《香港財務報告準
則》第
15
號確定以下對承諾貨物或服務的控制權被視為
隨時間轉移的三種情況：
(a)
當客戶於實體履約時同時接受及使用實體履約所
提供的利益；
(b)
當實體履約創造或增強一項於資產創造或增強時
由客戶控制的資產（如在建工程）；
(c)
當實體履約並無創造對實體而言具替代用途的資
產，且該實體就迄今完成的履約付款具有可執行
權利。
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)
(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). However,
a more detailed analysis is required to determine the extent of the
impact upon the adoption of HKFRS 9.
HKFRS 15, Revenue from contracts with customers
HKFRS 15 establishes a comprehensive framework for recognising revenue
from contracts with customers. HKFRS 15 will replace the existing revenue
standards, HKAS 18,
Revenue
, which covers revenue arising from sale
of goods and rendering of services. The Group is currently assessing the
impacts of adopting HKFRS 15 on its financial statements. Based on the
preliminary assessment, the Group has identified that the timing of revenue
recognition is unlikely to be affected.
Currently, revenue arising from the provision of services is recognised
when services have been provided to customers and subscription fees are
recognised over time, whereas revenue from the sale of goods is generally
recognised when the risks and rewards of ownership have passed to the
customers.
Under HKFRS 15, revenue is recognised when the customer obtains control
of the promised good or service in the contract. HKFRS 15 identifies 3
situations in which control of the promised good or service is regarded as
being transferred over time:
(a) When the customer simultaneously receives and consumes the benefits
provided by the entity’s performance, as the entity performs;
(b) When the entity’s performance creates or enhances an asset (for
example work in progress) that the customer controls as the asset is
created or enhanced;
(c) When the entity’s performance does not create an asset with an
alternative use to the entity and the entity has an enforceable right to
payment for performance completed to date.