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Annual Report 2016
二零一六年年報
93
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(i) Other investments in debt and equity securities
(continued)
Investments in securities which do not fall into any of the above
categories are classified as available-for-sale debt securities. At
the end of each reporting period the fair value is 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 do not have a quoted price in an active market for an identical
instrument and whose fair value cannot otherwise be reliably
measured are 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 are 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 resulting from
changes in the amortised cost of debt securities are also recognised
in profit or loss.
When the investments are derecognised or impaired (see
Note 1(k)
),
the cumulative gain or loss recognised in equity is reclassified to
profit or loss. Investments are recognised/derecognised on the date
the Group commits to purchase/sell the investments or they expire.
(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.
Where the Group has the use of assets held under operating leases,
payments made under the leases are charged to profit or loss in
equal instalments over the accounting periods covered by the lease
term, except where an alternative basis is more representative of
the pattern of benefits to be derived from the leased asset. Lease
incentives received are recognised in profit or loss as an integral part
of the aggregate net lease payments made. Contingent rentals are
charged to profit or loss in the accounting period in which they are
incurred.
The cost of acquiring interest in leasehold land is amortised on a
straight-line basis over the period of the lease term.
1
主要會計政策（續）
(i)
其他債務及股本證券投資（續）
其他不屬上述任何類別的證券投資會歸類為可供
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。債務證券攤銷成本變動所產生的外匯
盈虧亦於損益確認。
當終止確認該投資或投資減值（見
附註
1(k)
）時，
累計盈虧將由權益重新分類至損益。投資會於本
集團承諾買入╱賣出當日或投資到期屆滿時確
認╱終止確認。
(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。
如屬本集團根據經營租賃使用所持資產的情況，
則根據租賃作出的付款會在租賃期所涵蓋的會計
期間內，以等額方式計入損益表中，但如有其他
基準能更清楚地反映租賃資產所產生的收益模式
則除外。已收取的租賃獎勵於損益表中確認為總
租賃付款淨額的一部分。或然租金於其產生的會
計期間自損益表中扣除。
租賃土地的收購成本乃於租賃期內按直線法攤銷。