Page 117 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18

ৌਕజڌ Financial Statements

2. Ꮠ͜อࠈʿ຾ࡌࠈʘ࠰ಥৌਕ 2. Application of New and Amendments
జѓ๟ۆ€˜࠰ಥৌਕజѓ๟ۆ™ to Hong Kong Financial Reporting
€ᚃ Standards (¨HKFRSs©) (Continued)

ʊ཯бШ֠͊͛ࣖʘ࠰ಥৌਕజѓ๟ New and revised HKFRSs in issue but not
ۆอࠈʿࡌࠈ͉ €ᚃ yet effective (Continued)
࠰ಥৌਕజѓ๟ۆୋ9໮ږፄʈՈ HKFRS 9 Financial Instruments
࠰ಥৌਕజѓ๟ۆୋ9໮อˏආϞᗫږፄ༟ HKFRS 9 introduces new requirements for the classification
ପeږፄࠋවʘʱᗳձࠇඎeɓছ࿁әึࠇج and measurement of financial assets, financial liabilities,
ʘอ஝֛ʿږፄ༟ପʘಯ࠽஝֛f general hedge accounting and impairment requirements for
financial assets.

ၾ္၍҅Ϟᗫٙ࠰ಥৌਕజѓ๟ۆୋ9໮˴ࠅ Key requirements of HKFRS 9 which are relevant to EAA are:
஝֛νɨj

t הϞ᙮࠰ಥৌਕజѓ๟ۆୋ9໮ᇍఖʫ t BMM SFDPHOJTFE GJOBODJBM BTTFUT UIBU BSF XJUIJO UIF TDPQF
ʘʊᆽႩږፄ༟ପՉܝѩ඲ܲᛅቖϓ͉ of HKFRS 9 are required to be subsequently measured
אʮʪᄆ࠽ࠇඎfՈ᜗ϾԊd׵ͦٙމ at amortised cost or fair value. Specifically, debt
ϗ՟ΥߒତږݴඎʘุਕᅼόʕܵϞʘ instruments that are held within a business model
වਕʈՈd˸ʿසމ˕˹͉ږʿ͊Ꮅᒔ whose objective is to collect the contractual cash flows,
͉ږлࢹϾପ͛Υߒତږݴඎʘවਕҳ and that have contractual cash flows that are solely
༟dɓছ׵Չܝٙึࠇಂ͋ܲᛅቖϓ͉ payments of principal and interest on the principal
ࠇඎf׵ͦٙމΝࣛϗΫΥߒତږݴඎ outstanding are generally measured at amortised cost
ʿ̈ਯږፄ༟ପʘุਕᅼόʕܵϞʘව at the end of subsequent accounting periods. Debt
ਕʈՈd˸ʿΥߒૢಛ˿׵त֛˚ಂପ instruments that are held within a business model
͛ʘତږݴඎසމ˕˹͉ږʿ͊Ꮅᒔ͉ whose objective is achieved both by collecting
ږлࢹʘවਕʈՈdɓছ˸ʮʪᄆ࠽ࠇ contractual cash flows and selling financial assets, and
ඎԨࠇɝՉ˼Όࠦϗू€˜˸ʮʪᄆ࠽ࠇ that have contractual terms that give rise on specified
ඎԨࠇɝՉ˼Όࠦϗू™fהϞՉ˼ව dates to cash flows that are solely payments of principal
ਕʈՈʿٰ͉ҳ༟ѩ׵Չܝึࠇಂගഐ and interest on the principal amount outstanding, are
Ҽࣛܲʮʪᄆ࠽ࠇඎfϤ̮d࣬ኽ࠰ಥ generally measured at fair value through other
ৌਕజѓ๟ۆୋ9໮dྼ᜗̙Ъ̈ʔ̙ comprehensive income (“FVTOCI”). All other debt
࿞Ϋ፯኿d׵Չ˼ΌࠦϗूяΐԨڢܵ instruments and equity investments are measured at
Ъ൯ርٰ͉ٙҳ༟ʮʪᄆ࠽ٙՉܝᜊ their fair value at subsequent accounting periods. In
ਗdසٰࢹϗɝɓছ׵ฦूᆽႩf 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.

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