Annual Report 2018

183 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 （續） 2.11 投資和其他金融資產 （續） (c) 計量 就所有並非按公平值計入損益 之金融資產而言，投資初步按 公平值加直接歸屬於收購該金 融資產交易成本確認。以公平 值計量且其變動計入損益的金 融資產的交易成本計入綜合損 益表。 債務工具 債務工具的隨後計量取決於本 集團管理資產的業務模式及資 產的現金流量特徵。有三種計 量類別可以對債務工具進行分 類： (1) 攤銷成本 為收取合同現金流而持 有的資產，如果這些現 金流僅代表本金和利息 的支付，則按攤銷成本 計量。這些金融資產的 利息收入採用實際利率 法計入財務收入，終止 確認產生的任何收益或 虧損直接於綜合損益表 確認。減值虧損於綜合 損益表中以獨立項目列 示。 2 Summary of significant accounting policies (continued) 2.11 Investments and other financial assets (continued) (c) Measurement At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at fair value through profit or loss are expensed in the consolidated statement of profit or loss. Debt instruments S u b s e q u e n t m e a s u r e m e n t o f d e b t i n s t r ume n t s depe nd s on t h e G r oup ’ s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories to classify the debt instruments: (1) Amortised cost Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in the consolidated statement of profit or loss. Impairment losses are presented as separate line item in the consolidated statement of profit or loss.