貿易通2018年年報

125 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (i) 其他債務及股本證券投資 本集團的債務及股本證券投資（於附屬 公司、聯營公司及合營公司的投資除外） 政策載於下文。 債務及股本證券投資於本集團承諾購買 ╱出售投資當日確認╱終止確認。投資 初步按公允價值呈列另加直接應佔交易 成本，惟不包括透過損益按公允價值計 量（「 FVPL 」）的該等投資，該等交易成本 直接於損益中確認。有關本集團釐定金 融工具的公允價值的方式於 附註 26(e) 中 闡明。該等投資其後根據其分類，以下 列方式處理。 1 Significant accounting policies (Continued) (i) Other investments in debt and equity securities The Group’s policies for investments in debt and equity securities, other than investments in subsidiaries, associates and joint ventures, are set out below. Investments in debt and equity securities are recognised/ derecognised on the date the Group commits to purchase/sell the investment. The investments are initially stated at fair value plus directly attributable transaction costs, except for those investments measured at fair value through profit or loss (“FVPL”) for which transaction costs are recognised directly in profit or loss. For an explanation of how the Group determines fair value of financial instruments, see Note 26(e) . These investments are subsequently accounted for as follows, depending on their classification.