貿易通 2020 年年報

二零二零年年報 貿易通電子貿易有限公司 123 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 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) ) 。 — 透過其他全面收益按公 允價值，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。 — 透過損益按公允價值， 倘投資不符合按攤銷成 本或透過其他全面收益 按公允價值計量的標 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 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 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) ). — 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 f a i r v a l u e a r e r e c o g n i s e d i n o t h e r 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. — 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.