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二零一七年年報
貿易通電子貿易有限公司
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
本集團及本公司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）政策如下：
債務及股本證券投資初步按公允價值
（即其交易價格）列賬，惟若初步確認的
公允價值與交易價格不同，而公允價值
以相同資產或負債在活躍市場的報價作
依據，或僅採用可觀察市場數據的估值
技術作依據則除外。成本包括應佔交易
成本，但下文所述者除外。此等投資其
後因應所屬分類入賬如下：
持作貿易用途的證券投資被歸類為流動
資產，任何應佔交易成本於產生時在損
益表中確認。於各個報告期末，會重新
計算公允價值，所得的盈虧於損益表中
確認。在損益表中確認的盈虧淨額並不
包括從此等投資賺取的任何股息或利
息，因為有關股息或利息會按
附註
1(d)
(iv)
及
(v)
所載政策確認。
本集團及╱或本公司有實際能力及意願
持有至到期日的有期債務證券，會歸類
為持有至到期日證券。持有至到期日證
券乃按攤銷成本減去減值虧損列賬（見
附註
1(k)
）。
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。
1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s
(Continued)
(i) Other investments in debt and equity securities
The Group’s and the Company’s policies for investments in debt
and equity securities, other than investments in subsidiaries,
associates and joint ventures, are as follows:
Investments in debt and equity securities are initially stated at
fair value, which is their transaction price unless it is
determined that the fair value at initial recognition differs from
the transaction price and that fair value is evidenced by a
quoted price in an active market for an identical asset or
liability or based on a valuation technique that uses only data
from observable markets. Cost includes attributable transaction
costs, except where indicated otherwise below. These
investments are subsequently accounted for as follows,
depending on their classification:
Investments in securities held for trading are classified as
current assets. Any attributable transaction costs are recognised
in profit or loss as incurred. At the end of each reporting
period the fair value is remeasured, with any resultant gain or
loss being recognised in profit or loss. The net gain or loss
recognised in profit or loss does not include any dividends or
interest earned on these investments as these are recognised in
accordance with the policies set out in
Note 1(d)(iv)
and
(v)
.
Dated debt securities that the Group and/or the Company have
the positive ability and intention to hold to maturity are
classified as held-to-maturity securities. Held-to-maturity
securities are stated at amortised cost less impairment losses
(see
Note 1(k)
).
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.