貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 122 1 主要會計政策（續） (h) 商譽（續） 商譽按成本值減去累計減值虧損列賬。 業務合併所產生的商譽會被分配至各個 現金產生單位或各組現金產生單位（預 期會產生合併協同效益者），並會每年作 減值測試（見 附註 1(k) ）。 於年內出售單一現金產生單位時，其應 佔已收購商譽金額會於計算出售交易的 盈虧時計入其中。 (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。 (i) 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。 1 Significant accounting policies (Continued) (h) Goodwill (Continued) Goodwill is stated at cost less accumulated impairment losses. Goodwill arising on a business combination is allocated to each cash-generating unit, or groups of cash generating units, that is expected to benefit from the synergies of the combination and is tested annually for impairment (see Note 1(k) ). On disposal of a cash generating unit during the year, any attributable amount of purchased goodwill is included in the calculation of the profit or loss on disposal. (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. (i) 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.