FDRC 2018 Annual Report

Notes to the Financial Statements 財務報表附註 (Expressed in Hong Kong dollars) （以港幣列示） Annual Report 2018 年度報告 47 2. SIGNIFICANT ACCOUNTING POLICIES (continued) (c) Changes in accounting policies (continued) (i) HKFRS 9, Financial instruments (continued) C. Transition Changes in accounting policies resulting from the adoption of HKFRS 9 have been applied retrospectively, except as described below: – Information relating to comparative periods has not been restated. Differences in the carrying amounts of financial assets resulting from the adoption of HKFRS 9 are recognised in retained earnings and reserves as at 1 January 2018. The Company has assessed that the impact of transition to HKFRS 9 have not had a material effect on retained earnings and reserves and the related tax impact at 1 January 2018. Accordingly, the information presented for 2017 continues to be reported under HKAS 39 and thus may not be comparable with the current period. – The determination of the business model within which a financial asset is held has been made on the basis of the facts and circumstances that existed at 1 January 2018 (the date of initial application of HKFRS 9 by the Company). – If, at the date of initial application, the assessment of whether there has been a significant increase in credit risk since initial recognition would have involved undue cost or effort, a lifetime ECL has been recognised for that financial instrument. 2. 主要會計政策 （ 續 ） (c) 會計政策的修訂 （ 續 ） (i) 《 香港財務報告準則 》第 9 號－「 金融工具 」 （ 續 ） C. 過渡 本公司已追溯應用由採用《 香港財務報告準則 》 第 9 號產生的會計政策變動，惟下文所述除外： – 本公司未對比較相關的信息進行重述。由 於採用《 香港財務報告準則 》第 9 號產生 的金融資產賬面值的差額於二零一八年一 月一日的留存溢利及儲備中確認。經本公 司評估，過渡至《 香港財務報告準則 》第 9 號對於二零一八年一月一日的留存溢利 和儲備及相關稅項並無構成重大影響。因 此，二零一七年呈列的信息繼續按照《 香 港會計準則 》第 39 號進行匯報，因而與當 期數字不具有可比性。 – 持有金融資產的業務模型以於二零一八年 一月一日（ 即本公司初始應用《 香港財務 報告準則 》第 9 號之日 ）存在的事實及情 況為基礎進行確定。 – 若在初始應用日，對某項金融工具的信用 風險自初始確認後是否已發生顯著增加的 評估涉及不當成本或努力，則以相當於整 個存續期預期信用損失的金額確認該金融 工具的損失準備。