Page 104 - 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 (continued) ໮ପ͛ٙᅂᚤ฿ࠅ€ᚃ

(a) AFS equity instruments (a) ̙Զ̈ਯᛆूʈՈ

From AFS equity instruments to equity at FVTOCI ੽̙Զ̈ਯᛆूʈՈ
ࠠอʱᗳމ˸ʮʪᄆ
࠽ࠇඎ˲Չᜊਗࠇɝ
Չ˼Όࠦϗूٙᛆू

The Council elected to present in other ͉҅Ӕ֛ਗ਼Չ΋ۃʱ
comprehensive income for the fair value changes ᗳމ̙Զ̈ਯᗇՎٙ
of all its equity instruments previously classified הϞᛆूʈՈٙʮʪ
as AFS. This investment is not held for trading ᄆ࠽ᜊਗࠇɝՉ˼Ό
and not expected to be sold in the foreseeable ࠦϗूfவධҳ༟ʔ
future. At the date of initial application of HKFRS ݊މʹ׸ϾܵϞٙd
9, HK$17,723,200 was reclassified from AFS ཫಂί̙ཫԈٙ͊Ը
investment to equity instruments at FVTOCI. The ʔึ̈ਯf׵࠯ϣᏐ͜
accumulated fair value gain of HK$4,112,510 ࠰ಥৌਕజѓ๟ۆୋ9
relating to this investment previously carried at fair ໮ࣛdಥ࿆17,723,200
value continued to accumulate in the investments ʩ੽̙Զ̈ਯҳ༟ࠠ
revaluation reserve. อʱᗳމ˸ʮʪᄆ࠽
ࠇඎ˲ՉᜊਗࠇɝՉ
˼Όࠦϗूٙᛆूʈ
Ոfၾ༈ධҳ༟Ϟᗫٙ
ଢ଼ࠇʮʪᄆ࠽ϗूಥ
࿆4,112,510ʩ€΋ۃ
˸ʮʪᄆ࠽ࠇඎᘱᚃ
ଢ଼ጐίҳ༟ࠠПᎷ௪
ʕf

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