HKSI Institute AR2019

99 香港證券及投資學會 二零一九年年報 3 Changes in accounting policies The HKICPA has issued a number of new HKFRSs and amendments to HKFRSs that are first effective for the current accounting period of the Group. Of these, the following developments are relevant to the Group’s consolidated financial statements: (i) HKFRS 9, Financial instruments (ii) HKFRS 15, Revenue from contracts with customers The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period. (i) HKFRS 9, Financial instruments H K F R S 9 r e p l a c e s H K A S 3 9 , F i n a n c i a l instruments:recognition and measurement. It sets out the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. Further details of the nature and effect of the changes to previous accounting policies and the transition approach are set out below: (a) Classification of financial assets and financial liabilities HKFRS 9 categorises financial assets into three principal classification categories:measured at amortised cost, at fair value through other comprehensive income (“FVOCI”) and at fair value through profit or loss (“FVTPL”). These supersede HKAS 39’s categories of held-to- maturity investments, loans and receivables, available-for-sale financial assets and financial assets measured at FVTPL. The classification of financial assets under HKFRS 9 is based on the business model under which the financial asset is managed and its contractual cash flow characteristics. 3 會計政策的修訂 香港會計師公會頒布了一系列新增和經 修訂的《香港財務報告準則》。這些準 則於本集團的本會計期間首次生效。其 中，與本集團綜合財務報表相關的進展 如下： (i) 《香港財務報告準則》第 9 號 「金融 工具」 (ii) 《香港財務報告準則》第 15 號 「源自 客戶合約的收入」 本集團并無採用任何在當前會計期間尚 未生效的新準則或解釋公告。 (i) 《香港財務報告準則》第 9 號「金融 工具」 《香港財務報告準則》第 9 號取代 《香港會計準則》第 39 號「金融工 具：確認和計量」。該準則對金融 資產、金融負債和買賣非金融項 目的某些合約的確定和計量作出 了規定。 有關原有會計政策變更的性質和 影響以及所採用過渡方法的詳情 載列如下： (a) 金融資產及金融負債的分類 《香港財務報告準則》第 9 號 包括三種主要金融資產類 別：按攤余成本計量、按公 允價值計量且其變動計入其 他全面收益及按公允價值計 量且其變動計入當期損益。 該等分類方法取代了《香港 會計準則》第 39 號的類別， 即持有至到期投資、貸款及 應收款項、可供出售金融資 產以及按公允價值計量且其 變動計入損益的金融資產。 《香港財務報告準則》第 9 號 項下的金融資產分類是基於 實體管理金融資產的業務模 式及該資產的合約現金流特 徵而厘定。