73
Financial Report
財務報告
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
(continued)
•
With regard to the measurement of financial liabilities
designated as at fair value through profit or loss,
HKFRS 9 requires that the amount of change in the
fair value of the financial liability that is attributable to
changes in the credit risk of that liability is presented in
other comprehensive income, unless the recognition
of the effects of changes in the liability’s credit risk in
other comprehensive income would create or enlarge
an accounting mismatch in profit or loss. Changes in
fair value of financial liabilities attributable to changes in
the financial liabilities’ credit risk are not subsequently
reclassified to profit or loss. Under HKAS 39, the entire
amount of the change in the fair value of the financial
liability designated as fair value through profit or loss
was presented in profit or loss.
•
In relation to the impairment of financial assets, HKFRS
9 requires an expected credit loss model, as opposed
to an incurred credit loss model under HKAS 39.
The expected credit loss model requires an entity to
account for expected credit losses and changes in
those expected credit losses at each reporting date to
reflect changes in credit risk since initial recognition. In
other words, it is no longer necessary for a credit event
to have occurred before credit losses are recognised.
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（續）
•
就指定為按公允值計入
損益之金融負債之計量
而言，香港財務報告準
則第
9
號規定，因金融負
債信貸風險有變而導致
其公允值變動之款額乃
於其他全面收益呈列，
除非於其他全面收益確
認負債之信貸風險變動
影響會導致或擴大於損
益之會計錯配。金融負
債信貸風險變動應佔之
金融負債公允值變動其
後不會重新分類至損益。
先前，根據香港會計準
則第
39
號，指定為按公
允值計入損益之金融負
債公允值變動之全部金
額於損益內呈列。
•
就金融資產之減值而言，
與香港會計準則第
39
號
項下按已產生信貸虧損
模式計算相反，香港財
務報告準則第
9
號規定按
預期信貸虧損模式計算。
預期信貸虧損模式規定
實體於各報告日期將預
期信貸虧損及該等預期
信貸虧損之變動入賬，
以反映信貸風險自初始
確認以來之變動。換言
之，毋須再待發生信貸
事件方確認信貸虧損。
