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Annual Report 2015
二零一五年年報
73
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(i) Other investments in debt and equity securities
(continued)
Dated debt securities that the Group and/or the Company have the
positive ability and intention to hold to maturity are classified as
held-to-maturity securities. Held-to-maturity securities are stated at
amortised cost less impairment losses
(
see
Note 1(k))
.
Investments in securities which do not fall into any of the above
categories are classified as available-for-sale debt securities. At
the end of each reporting period the fair value is remeasured, with
any resultant gain or loss being recognised in other comprehensive
income and accumulated separately in equity in the fair value
reserve. As an exception to this, investments in equity securities
that do not have a quoted price in an active market for an identical
instrument and whose fair value cannot otherwise be reliably
measured are recognised in the statement of financial position at
cost less impairment losses
(
see
Note 1(k))
. Dividend income from
equity securities and interest income from debt securities calculated
using the effective interest method are recognised in profit or loss
in accordance with the policies set out in
Notes 1(d)(iv)
and
(v)
,
respectively. Foreign exchange gains and losses resulting from
changes in the amortised cost of debt securities are also recognised
in profit or loss.
When the investments are derecognised or impaired
(
see
Note 1(k))
,
the cumulative gain or loss recognised in equity is reclassified to
profit or loss. Investments are recognised/derecognised on the date
the Group commits to purchase/sell the investments or they expire.
(j) Leased assets
An arrangement, comprising a transaction or a series of transactions,
is or contains a lease if the Group determines that the arrangement
conveys a right to use a specific asset or assets for an agreed period
of time in return for a payment or a series of payments. Such a
determination is made based on an evaluation of the substance of
the arrangement and is regardless of whether the arrangement takes
the legal form of a lease.
Assets that are held by the Group under leases which transfer to
the Group substantially all the risks and rewards of ownership are
classified as being held under finance leases. Leases which do not
transfer substantially all the risks and rewards of ownership to the
Group are classified as operating leases.
1
主要會計政策（續）
(i)
其他債務及股本證券投資（續）
本集團及╱或本公司有實際能力及意願持有至到
期日的有期債務證券，會歸類為持有至到期日證
券。持有至到期日證券乃按攤銷成本減去減值虧
損列賬
（
見
附註
1(k)
）
。
其他不屬上述任何類別的證券投資會歸類為可供
出售債務證券。於各個報告期末，會重新計算公
平值，所得盈虧會於其他全面收益中確認，及單
項累計呈列於權益中的公平值儲備。此外，倘股
本證券投資之相同工具無法在活躍市場取得報價
且其公平值無法可靠計量，則以成本扣除減值虧
損
（
見
附註
1(k)
）
於財務狀況表確認。股本證券之
股息收入及按實際利率法計算的債務證券之利息
收入分別根據
附註
1(d)(iv)
及
(v)
所載政策於損益確
認。債務證券攤銷成本變動所產生的外匯盈虧亦
於損益確認。
當終止確認該投資或投資減值
（
見
附註
1(k)
）
時，
累計盈虧將由權益重新分類至損益。投資會於本
集團承諾買入╱賣出當日或投資到期屆滿時確
認╱終止確認。
(j)
租賃資產
如本集團能確定某項安排賦予有關人士權利，可
透過付款或支付一系列款項而於協定期間內使用
特定資產，有關安排（包括一項交易或一系列交
易）即屬或包含租賃。本集團的結論乃基於有關安
排的細節評估而作出，並不論有關安排是否具備
租賃的法律形式。
就本集團根據租賃持有的資產而言，如有關租賃
把絕大部分擁有權的風險及利益轉移至本集團，
則有關資產會分類為根據融資租賃持有的資產。
不會轉移絕大部分擁有權的風險及利益予本集團
的租賃乃分類為經營租賃。