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110
Tradelink Electronic Commerce Limited
Annual Report 2017
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（續）
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。
租賃土地權益的收購成本乃於租賃期內
按直線法攤銷。
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
(Continued)
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.