Annual Report 2018

187 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） (e) 截至二零一七年十二月三十一 日適用的會計政策 （續） (ii) 貸款和應收款 貸款和應收款是指在活 躍市場中沒有報價的具 有固定或可確定付款的 非衍生金融資產。如果 預計在一年或更短時間 內收回金額，則將其歸 類為流動資產。如果沒 有，則將其列為非流動 資 產 。 本 集 團 的 貸 款 和應收款包括「應收賬 款」、「應收票據」、「按 金和其他應收款」、「已 抵押銀行存款」和「銀行 結存及現金」。 (iii) 重新分類 重新分類按重新分類日 的公平值進行。公平值 成為新的成本或攤銷成 本（如適用），在隨後的 重新分類日期之前，沒 有對公平值損益進行撥 回。 2 Summary of significant accounting policies (continued) 2.11 Investments and other financial assets (continued) (e) Accounting policies applied until 31 December 2017 (continued) (ii) Loans and receivables L o a n s a n d r e c e i v a b l e s a r e n o n - derivative financial assets with fixed or determinable payments that are not quoted in an active market. If collection of the amounts is expected in one year or less they are classified as current asse t s . I f no t , t hey a r e p r esen t ed as non-current assets. The group’s loans and receivables comprise of “trade receivables”, “bills receivable”, “depos i t s and o t he r r ece i vab l es ” , “pledged bank deposits” and “bank balances and cash”. (iii) Reclassification Reclassifications were made at fair value as of the reclassification date. Fair value became the new cost or amortised cost as applicable, and no reversals of fair value gains or losses recorded before reclassification date were subsequently made.