貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 123 1 主要會計政策（續） (i) 其他債務及股本證券投資（續） (i) 非股本投資的投資（續） • 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。 (ii) 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。 1 Significant accounting policies (Continued) (i) Other investments in debt and equity securities (Continued) (i) Investments other than equity investments (Continued) • 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. (ii) 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) .