Financial assets at fair valuethrough profit or loss include financial assets held for trading andfinancialassetsdesignatedupon initial recognition [...]
Financial assets at fair valuethrough profit or loss comprise held-for-tradingfinancialassets and thosedesignated at fair valuethrough profit or loss at inception.
[...] or liabilitiesat fair valuethrough profit or loss are comprised of financial assets held for trading andfinancial assets designatedasfair valuethrough profit [...]
Financial assets at fair valuethrough profit or loss comprise derivativefinancialassets and thosedesignated at fair valuethrough profit or loss at inception.
Transaction costs directly attributable to the acquisition
[...] of financialassetsorfinancialliabilitiesat fair valuethrough profit [...]
or loss are recognised
[...]
immediately in profit or loss.
equitynet.com.hk
equitynet.com.hk
收購按公平值計入損益之金融資產或 金 融負 債直 接應佔的交易成本，即時於損益中 確認。
equitynet.com.hk
equitynet.com.hk
Financialinstrumentsat fair valuethrough profit or loss are mainlyfinancial assetsandfinancialliabilities used for trading purposes
anddesignatedasat fair valuethrough profit or loss.
[...] deposits aredesignatedasatfinancial asset at fair valuethrough profit [...]
or loss on initial recognition.
equitynet.com.hk
equitynet.com.hk
結構性存款於初 步確認時被指定為按公平值於損益 列賬之 金 融資 產。
equitynet.com.hk
equitynet.com.hk
These financial statements have been prepared under
[...]
the historical cost
[...] convention, except thatfinancial assets at fair valuethrough profit [...]
or loss are carried at their fair values.
equitynet.com.hk
equitynet.com.hk
此等財務報表乃按歷史成本法 編製，惟按公平值計入損益之金融資 產以 其公 平值列賬除外。
equitynet.com.hk
equitynet.com.hk
The Group classifies its financial assets
[...] into four categories at initial recognition:financial assets at fair valuethrough profit or loss, held-to-maturity investments, loans and receivables, available-for-sale financial assets and derivativesdesignatedas effective hedging instruments.
Financial guarantee contracts not classified asfinancialliabilitiesdesignated at fair valuethrough profit or loss, after initial recognition, are subsequently measured at the higher of [...]
the amount of the estimated liabilities
[...]
recognised in accordance with “ASBE No.
13 — Contingences” and the initial amount less accumulated amortisation recognised in accordance with “ASBE No. 1' — Revenue”.
[...] all derivativefinancial assetsandfinancialliabilities should be recognised on the balance sheetat fair value.
swirepacific.com
swirepacific.com
該準則的一般原則是所有衍生金融資 產及 金融 負債應以公平值在資產負債表內確認。
swirepacific.com
swirepacific.com
Financial assets within the scope of HKAS 39 are
[...] classified asfinancial assets at fair valuethrough profit or loss, loans and receivables and available-for-sale financial investments, or as derivativesdesignatedas hedging instruments
[...]
This item includes changes in the fairvalueoffinancial assetsand liabilities as'at fair valuethrough profit or loss' and excludes interest income and expenses.
[...] under IFRS 9, forfinancialliabilities that aredesignatedasat fair valuethrough profit [...]
or loss, the amount
[...]
of change in the fair value of the financial liability that is attributable to changes in
the credit risk of that liability is presented in other comprehensive income, unless the recognition of the effects of changes in the liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss.
On the first adoption date,financialasset recognizedat fair valuethrough profit or loss and available-for-salefinancial assetsarevalued at fairvalue, and differences between carrying amount and fair value
[...]
(ii) The balances represent assets and liabilities relating to corporate and other non-core businesses not categorized as reportable segments, which principally include cash and cash equivalents, time
[...]
deposits with maturity over three months,
[...] entrusted deposits,financial assets at fair valuethrough profit [...]
or loss, property, plant and equipment, investment
[...]
properties, available-for-sale financial assets, interest in certain associates and bank borrowings.
Financial liabilities are classified as derivative if they satisfy one of the following conditions: they are acquired or incurred principally for the purpose of selling or repurchasing in the near term; they are part of a portfolio of identified financial instruments that are managed together, and for which there is objective evidence of a recent pattern of short-term
[...]
profit taking; they are derivative financial
[...] instruments, with the exception of derivativesdesignatedas valid arbitrage, derivatives underfinancialguarantee contracts and derivatives linked to and settled by way of delivery of equity investments not quoted in an active market and whosefair valuecannot be reliably measured.
