貿易通2018年年報

127 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（續） (A) 自二零一八年一月一日適用的政策 （續） 股本投資 於股本證券的投資分類為按公允價 值計入損益，除非股本投資並非持 作買賣用途，且於初次確認投資 時，本集團選擇指定投資為按公允 價值計入其他全面收益，以致公允 價值的後續變動於其他全面收益確 認。有關選擇乃按工具個別作出， 惟僅當發行人認為投資符合權益定 義時方可作出。於作出有關選擇 後，於其他全面收益累計的金額繼 續保留於公允價值儲備，直至投資 被出售為止。出售時，於公允價值 儲備累計的金額轉撥至保留盈利， 而非透過損益賬劃轉。來自股本證 券（不論分類為按公允價值計入損 益或按公允價值計入其他全面收益） 投資的股息，均根據 附註 1(d)(iv) 所 載的政策於損益中確認為其他收入。 (B) 於二零一八年一月一日前適用的政 策 持作貿易用途的證券投資被歸類為 按公允價值計入損益計量的金融資 產，任何應佔交易成本於產生時在 損益中確認。於各個報告期末，會 重新計算公允價值，所得的盈虧於 損益中確認。 本集團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) — 於二零一八年一月 一日前適用的政策）。 1 Significant accounting policies (Continued) (i) Other investments in debt and equity securities (Continued) (A) Policy applicable from 1 January 2018 (Continued) Equity investments An investment in equity securities is classified as FVPL unless the equity investment is not held for trading purposes and on initial recognition of the investment the Group makes an election to designate the investment at FVOCI such that subsequent changes in fair value are recognised in other comprehensive income. Such elections are made on an instrument-by-instrument basis, but may only be made if the investment meets the definition of equity from the issuer’s perspective. Where such an election is made, the amount accumulated in other comprehensive income remains in the fair value reserve until the investment is disposed of. At the time of disposal, the amount accumulated in the fair value reserve is transferred to retained earnings. It is not recycled through profit or loss. Dividends from an investment in equity securities, irrespective of whether classified as at FVPL or FVOCI, are recognised in profit or loss as other income in accordance with the policy set out in Note 1(d)(iv) . (B) Policy applicable prior to 1 January 2018 Investments in securities held for trading were classified as financial assets measured at FVPL. Any attributable transaction costs were recognised in profit or loss as incurred. At the end of each reporting period the fair value was remeasured, with any resultant gain or loss being recognised in profit or loss. Dated debt securities that the Group had the positive ability and intention to hold to maturity were classified as held-to-maturity securities. Held-to-maturity securities were stated at amortised cost less impairment losses (see Note 1(k) — policy applicable prior to 1 January 2018).