Page 58 - 香港旅遊業議會（2017-2018年度報告）

金融負債與股本
機構發行的金融負債與股本工具根據所訂立合約安排的
實質內容及金融負債與股本工具的定義而分類。
股本工具指能證明於議會資產經扣除其所有負債後的剩
餘權益的任何合約。議會的金融負債(包括應付旅遊業
賠償基金款項及應付賬款)採用實際利率法按攤銷成本
計算。
k. 終止確認金融資產與金融負債
若從金融資產收取現金流的權利已屆滿，或議會已轉讓
收取金融資產現金流的合約權利或已轉讓擁有權的絕大
部份風險與回報，或不再保留控制權，則金融資產的確
認將被終止。
金融負債若已償清，即債項獲解除、取消或屆滿，則其
確認將被終止。
l. 現金及現金等價物
現金及現金等價物包括銀行存款、庫存現金、定期存
款、於三個月或以內到期的其他高度流通短期投資及銀
行透支。
已頒佈但未生效的《香港財務報告準則》的影響
m.
香港會計師公會所頒佈以下新訂或已修訂的《香港財務
報告準則》，均與議會的業務有關，並將於以下強制生
效日期或之後開始的會計年度生效，詳情如下：
名稱 強制生效日期
《香港財務報告準則》
第9號(修訂)：金融工具 二零一八年一月一日
《香港財務報告準則》 二零一九年一月一日
第16號：租賃
議會要在上述準則的強制生效日期或之後開始的首個會
計年度，初步採用上述準則。議會已開始評估採用上述
準則的影響，但未能斷定在初步採用期間對財務報表有
沒有重大影響。
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56 香港旅遊業議會二零一七至二零一八年度報告
Financial liabilities and equity
Financial liabilities and equity instruments issued by an entity are
classified according to the substance of the contractual arrangement
entered into and the definitions of a financial liability and an equity
instrument.
An equity instrument is any contract that evidences a residual
interest in the assets of the Council after deducting all of its liabilities.
The Council’s financial liabilities (including amount due to the
Travel Industry Compensation Fund and accounts payable) are
subsequently measured at amortised cost, using the effective interest
rate method.
k. Derecognition of financial assets and financial liabilities
Financial assets are derecognised when the rights to receive
cash flows from the assets have expired; or when the Council has
transferred its contractual rights to receive the cash flows of the
financial assets and has transferred substantially all the risks and
rewards of ownership; or where control is not retained.
Financial liabilities are derecognised when they are extinguished, i.e.,
when the obligation is discharged, cancelled or expires.
l. Cash and cash equivalents
Cash and cash equivalents include cash at bank and in hand, time
deposits with banks and other short-term highly liquid investments
with original maturities of three months or less and bank overdrafts.
Impact of issued but not yet effective HKFRSs
m.
The Hong Kong Institute of Certified Public Accountants has issued
the following HKFRSs, newly issued or revised as indicated, that are
relevant to the business of the Council and will become effective from
the accounting periods beginning on or after the mandatory effective
dates set out below:
Title Mandatory effective date
HKFRS 9 (Revised): 1st January, 2018
Financial Instruments
HKFRS 16: Leases 1st January, 2019
The Council is expected to initially adopt the above in the first
accounting period beginning on or after their respective mandatory
effective dates. The Council has already commenced an assessment
of the impact of the adoption but is not yet in a position to state
whether there would be a significant impact on its financial
statements in the period of initial application.