Annual Report 2018

186 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） (e) 截至二零一七年十二月三十一 日適用的會計政策 本集團已追溯適用香港財務報 告準則第 9 號，但已選擇不重 述比較資料。因此，所提供的 比較信息繼續按照集團以前的 會計政策進行會計處理。 截至二零一七年十二月三十一 日，本集團將其金融資產分為 貸款和應收款項，以及按公平 值計入損益之金融資產，其分 類取決於金融資產的收購目 的。管理層在初始確認時確定 其金融資產的分類。 (i) 按公平值計入損益之金 融資產 按公平值計入損益之金 融資產是持作買賣之金 融資產。如果主要是為 了短期內出售而獲得的 金融資產，則將其歸類 於該類別。衍生工具也 被分類為持作買賣，除 非它們被指定為對沖工 具。如果預計 12 個月內 結算，則該類資產歸類 為流動資產；否則歸類 為非流動。 2 Summary of significant accounting policies (continued) 2.11 Investments and other financial assets (continued) (e) Accounting policies applied until 31 December 2017 T h e G r o u p h a s a p p l i e d H K F R S 9 retrospectively, but has elected not to restate comparative information. As a result, the comparative information provided continues to be accounted for in accordance with the Group’s previous accounting policy. Until 31 December 2017, the Group classifies its financial assets in loans and receivables, and financial assets at fair value through profit or loss. The classification depends on the purpose for which the financial assets were acquired. Management determines the classification of its financial assets at initial recognition. (i) Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are financial assets held for trading. A financial asset is classified in this category if acquired principally for the purpose of selling in the short term. Derivatives are also categorised as held for trading unless they are designated as hedges. Assets in this category are classified as current assets if expected to be settled within 12 months; otherwise, they are classified as non-current.