Page 103 - HKCAAVQ AR 2018-19

Financial Report ৌਕజѓ

Notes to the Financial Statements (continued)
ৌਕజڌڝൗ€ᚃ

For the year ended 31 March 2019 ࿚Їɚཧɓɘϋɧ˜ɧɤɓ˚˟ϋܓ

2. Application of New and 2. Ꮠ͜อࠈʿ຾ࡌࠈ࠰
Amendments to Hong Kong ಥৌਕజѓ๟ۆ€˜࠰
Financial Reporting Standards ಥৌਕజѓ๟ۆ™
(“HKFRSs”) (continued) €ᚃ

2.2 HKFRS 9 Financial Instruments 2.2 ࠰ಥৌਕజѓ๟ۆ
(“HKFRS 9”) (continued) ୋ9໮ږፄʈՈ€˜࠰
ಥৌਕజѓ๟ۆୋ9
໮™€ᚃ

Summary of effects arising from initial application Ꮠ͜࠰ಥৌਕజѓ๟ۆୋ9
of HKFRS 9 ໮ପ͛ٙᅂᚤ฿ࠅ

The table below illustrates the classification and ɨڌΐࠑə׵࠯ϣᏐ͜˚d
measurement (including impairment) of financial assets уɚཧɓɞϋ̬˜ɓ˚࣬ኽ
subject to ECL under HKFRS 9 and HKAS 39 at the date ࠰ಥৌਕజѓ๟ۆୋ9໮ձ
of initial application, 1 April 2018. ࠰ಥึࠇ๟ۆୋ39໮ɨٙཫ
ಂڦ൲ฦ̰࿁ږፄ༟ପձږ
ፄࠋවʿՉ˼ධͦהආБʘ
ʱᗳʿࠇඎ€ܼ̍ಯ࠽f

Available-
Financial for-sale Equity
Held-to- assets at (“AFS”) instruments
maturity amortised equity at
investments cost instruments FVTOCI
˸ʮʪᄆ࠽
ࠇඎ˲Չ
ܲᛅቖϓ͉ ᜊਗࠇɝՉ˼
ܵϞЇ ࠇඎʘ ̙Զ̈ਯʘ ʘΌࠦϗू
Ցಂҳ༟ ږፄ༟ପ ᛆूʈՈ ᛆूʈՈ
Notes ڝൗ HK$ ಥ࿆ HK$ ಥ࿆ HK$ ಥ࿆ HK$ ಥ࿆
Closing balance at 31 March 2018 under HKAS 39
࣬ኽ࠰ಥึࠇ๟ۆୋ39໮׵ɚཧɓɞϋɧ˜ɧɤɓ˚ʘ
ಂ͋ቱᕘ 8,345,317 – 17,723,200 –

Effect arising from initial application of HKFRS 9:
࠯ϣᏐ͜࠰ಥৌਕజѓ๟ۆୋ9໮ପ͛ʘᅂᚤj
Reclassification under HKFRS 9
࣬ኽ࠰ಥৌਕజѓ๟ۆୋ9໮ࠠʱᗳІ
From AFS equity instruments ̙Զ̈ਯʘᛆूʈՈ (a) – – (17,723,200) 17,723,200
From held-to-maturity ܵϞЇՑಂҳ༟ (b) (8,345,317) 8,345,317 – –

Opening balance at 1 April 2018 under HKFRS 9
࣬ኽ࠰ಥึࠇ๟ۆୋ39໮׵ɚཧɓɞϋ̬˜ɓ˚ʘಂڋቱᕘ – 8,345,317 – 17,723,200

Hong Kong Council for Accreditation of Academic and Vocational Qualifications 103
࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅