72
財務報告
Financial Report
Notes to the financial statements (continued)
財務報表附註（續）
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
2. APPLICATION OF NEW AND
REVISED HONG KONG FINANCIAL
REPORTING STANDARDS
(“HKFRSs”) (continued)
HKFRS 9 Financial Instruments
HKFRS 9 issued in 2009 introduced new requirements for the
classification and measurement of financial assets. HKFRS 9
was subsequently amended in 2010 to include requirements
for the classification and measurement of financial liabilities
and for derecognition, and further amended in 2013 to include
the new requirements for general hedge accounting. Another
revised version of HKFRS 9 was issued in 2014 mainly to
include a) impairment requirements for financial assets and b)
limited amendments to the classification and measurement
requirements by introducing a ‘fair value through other
comprehensive income’ (“FVTOCI”) measurement category for
certain simple debt Instruments.
Key requirements of HKFRS 9 are described below:
•
All recognised financial assets that are within the scope
of HKAS 39
Financial Instruments: Recognition and
Measurement
are subsequently measured at amortised
cost or fair value. Specifically, debt investments that
are held within a business model whose objective is
to collect the contractual cash flows, and that have
contractual cash flows that are solely payments of
principal and interest on the principal outstanding are
generally measured at amortised cost at the end of
subsequent accounting periods. Debt instruments
that are held within a business model whose objective
is achieved both by collecting contractual cash flows
and selling financial assets, and that have contractual
terms of the financial asset give rise on specified dates
to cash flows that are solely payments of principal
and interest on the principal amount outstanding,
are measured at FVTOCI. All other debt investments
and equity investments are measured at their fair
value at the end of subsequent accounting periods.
In addition, under HKFRS 9, entities may make an
irrevocable election to present subsequent changes in
the fair value of an equity investment (that is not held
for trading) in other comprehensive income, with only
dividend income generally recognised in profit or loss.
2.
應用新訂及經修訂香
港財務報告準則（「香
港財務報告準則」）
（續）
香港財務報告準則第
9
號
金融工具
於二零零九年頒佈之香港財務報
告準則第
9
號引進財務資產之分
類及計量之新規定。香港財務報
告準則第
9
號其後於二零一零年
修訂，加入有關財務負債分類及
計量以及終止確認之規定，以及
於二零一三年進一步修訂，加入
一般對沖會計之新規定。於二零
一四年頒佈之香港財務報告準則
第
9
號之另一個經修訂版本主要
加入
a)
財務資產之減值規定；及
b)
藉為若干簡單債務工具引入透過
「按公允值列賬並於其他全面收
益內處理」計量類別，對分類及
計量規定作出有限修訂。
香港財務報告準則第
9
號之主要
規定列述如下：
•
屬香港會計準則第
39
號金
融工具：確認及計量範圍
內之所有已確認金融資產
其後均須按攤銷成本或公
允值計量。具體而言，目
的為收集合約現金流量之
業務模式內所持有，以及
合約現金流量僅為償還本
金及尚未償還本金所產生
利息之債務投資，一般於
其後報告期末按攤銷成本
計量。於目的為同時收回
合約現金流及出售財務資
產之業務模式中持有之債
務工具，以及財務資產合
約條款令於特定日期產生
之現金流純為支付本金及
未償還本金利息之債務工
具，按公允值列賬並於其
他全面收益內處理之方式
計量。所有其他債務投資
及股本投資均於其後會計
期間末按公允值計量。此
外，根據香港財務報告準
則第
9
號，實體可作出不
可撤回選擇以於其他全面
收益呈列股本投資（並非
持作買賣）之其後公允值
變動，而一般僅於損益內
確認股息收入。
