Page 105 - 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

(b) Held-to-maturity investments (b) ܵϞЇՑಂҳ༟

Debt instruments previously classified as held-to- ΋ۃʱᗳމܵϞЇՑ
maturity investments are reclassified and measured ಂҳ༟ٙවਕʈՈd׵
at amortised cost upon application of HKFRS 9. Ꮠ͜࠰ಥৌਕజѓ๟
The Council intends to hold the assets to maturity to ۆୋ9໮ࣛdࠠอʱᗳ
collect contractual cash flows and these cash flows Ԩܲᛅቖϓ͉ࠇඎf͉
consist solely of payments of principal and interest ҅Ꮭਗ਼༟ପܵϞЇՑ
on the principal amount outstanding. There was no ಂ˚d˸ϗ՟Υߒତږ
difference between the previous carrying amount ݴdϾ༈ഃତږݴ̥̍
and the revised carrying amount at 1 April 2018. ܼ˕˹͊Ꮅ͉ږʿл
ࢹf׵ɚཧɓɞϋ̬˜
ɓ˚ʘۃٙሪࠦ࠽ၾ
ࡌࠈܝٙሪࠦ࠽ʘග
ӚϞࢨମf

Hong Kong Council for Accreditation of Academic and Vocational Qualifications 105
࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅