Annual Report 2018

184 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 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 （續） 債務工具（續） (2) 公 平 值 計 入 其 他 全 面 收益 為收取合同現金流和出 售金融資產而持有的資 產，其現金流僅代表本 金和利息的支付，通過 其他全面收益以公平值 計量。賬面金額的變動 是通過其他全面收益進 行的，惟於綜合損益表 中確認之確認減值收益 或損失、利息收入和外 匯收益及虧損除外。金 融資產終止確認時，以 前在其他全面收益中確 認的累計損益從權益重 新分類為損益，並在「其 他（虧損）╱收益淨額」 中確認。這些金融資產 的利息收入採用實際利 率法計入財務收入。外 匯收益及虧損在「其他 （虧損）╱收益淨額」中列 報，減值費用在綜合損 益表中單獨列報。 2 Summary of significant accounting policies (continued) 2.11 Investments and other financial assets (continued) (c) Measurement (continued) Debt instruments (continued) (2) Fair value through other comprehensive income Assets that are held for collection o f con t r ac t ua l cash f l ows and f o r selling the financial assets, where the assets’ cash flows represent solely payments of principal and interest, are measured at fair value through other comprehensive income. Movements in the carrying amount are taken through other comprehensive income, except for the recognition of impairment gains or losses, interest income and foreign exchange ga i ns and l osses wh i ch are recognised in the consolidated statement of profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in other comprehensive income is reclassified from equity to profit or loss and recognised in ‘other (losses)/gains, net’. Interest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in ‘other (losses)/gains, net’ and impairment expenses are presented as separate line item in the consolidated statement of profit or loss.