76
Financial Report
財務報告
76
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六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 introduces new requirements
for the classification and measurement of financial assets.
HKFRS 9 amended in 2010 includes the requirements for the
classification and measurement of financial liabilities and for
derecognition, and further amended in 2013 to include the new
requirements for 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 as follows:
• 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。