貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 128 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） (B) 於二零一八年一月一日前適用的政 策（續） 其他不屬上述任何類別的投資會歸 類為可供出售債務證券。於各個報 告期末，會重新計算公允價值，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允價 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 且其公允價值無法可靠計量，則以 成本扣除減值虧損（見 附註 1(k) ）於 財務狀況表確認。股本證券的股息 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 券所產生的外匯盈虧亦於損益確 認。當投資終止確認或減值時（見 附 註 1(k) — 於二零一八年一月一日前 適用的政策），股本的累計盈虧重新 分類至損益。 (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 於協定期間內使用一項或多項特定資 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 有關租賃將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。 1 Significant accounting policies (Continued) (i) Other investments in debt and equity securities (Continued) (B) Policy applicable prior to 1 January 2018 (Continued) Investments which did not fall into any of the above categories were classified as available-for-sale debt securities. At the end of each reporting period the fair value was 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 did not have a quoted price in an active market for an identical instrument and whose fair value could not otherwise be reliably measured were 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 were 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 arising from debt securities were also recognised in profit or loss. When the investments were derecognised or impaired (see Note 1(k) — policy applicable prior to 1 January 2018), the cumulative gain or loss recognised in equity was reclassified to profit or loss. (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.