77
Financial Report
財務報告
77
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
(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。