貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 126 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（續） (A) 自二零一八年一月一日適用的政策 非股本投資的投資 本集團持有的債務證券歸入以下其 中一個計量類別： — 按攤銷成本，投資為持作收取 合約現金流量，即純粹為本金 及利息付款。投資所得利息收 入乃使用實際利率法計算（見 附 註 1(d)(v) ）。 — 按公允價值計入其他全面收益 （「 FVOCI 」），倘投資的合約現 金流量僅為本金及利息付款， 且投資乃於目的為同時收取合 約現金流量及出售的業務模式 中持有。公允價值變動於其他 全面收益確認，惟預期信貸虧 損、利息收入（使用實際利率法 計算）及匯兌盈虧於損益表中確 認。當投資被取消確認，於其 他全面收益累計的金額從權益 劃轉至損益。 — 按 公 允 價 值 計 入 損 益 （「 FVPL 」），倘投資不符合按攤 銷成本計量或按公允價值計入 其他全面收益的標準。投資的 公允價值變動（包括利息）於損 益中確認。 1 Significant accounting policies (Continued) (i) Other investments in debt and equity securities (Continued) (A) Policy applicable from 1 January 2018 Investments other than equity investments Debt securities held by the Group are classified into one of the following measurement categories: — amortised cost, if the investment is held for the collection of contractual cash flows which represent solely payments of principal and interest. Interest income from the investment is calculated using the effective interest method (see Note 1(d)(v) ). — fair value through other comprehensive income (“FVOCI”), if the contractual cash flows of the investment comprise solely payments of principal and interest and the investment is held within a business model whose objective is achieved by both the collection of contractual cash flows and sale. Changes in fair value are recognised in other comprehensive income, except for the recognition in profit or loss of expected credit losses, interest income (calculated using the effective interest method) and foreign exchange gains and losses. When the investment is derecognised, the amount accumulated in other comprehensive income is recycled from equity to profit or loss. — fair value at profit or loss (“FVPL”) if the investment does not meet the criteria for being measured at amortised cost or FVOCI. Changes in the fair value of the investment (including interest) are recognised in profit or loss.