Annual Report 2018

191 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） 2.14 應收賬款、應收票據及其他應 收款 應收賬款及應收票據乃於日常業務 過程中就銷售商品或提供服務而應 收客戶之款項。 倘應收賬款、應收票據及其他應 收款預計將在一年或以內收回（或 在業務正常經營週期內之較長期 間），則分類為流動資產。否則， 在非流動資產中列報。 應收賬款及應收票據初步按無條件 代價金額確認，除非其包含重大融 資成份以公平值確認，其後利用實 際利率法按攤銷成本扣除減值撥 備。 2.15 現金及現金等價物 為了在綜合現金流量表中列報，現 金及現金等價物包括庫存現金、金 融機構通知存款、原有期限為三個 月或以下且可隨時轉換為已知金額 並且價值變動的風險很小的其他短 期，高流動性投資。 2.16 股本 普通股分類為權益。發行新股份或 購股權直接有關之增量成本於權益 列示為自所得款項扣除稅項之扣 減。 2 Summary of significant accounting policies (continued) 2.14 Trade receivables, bills receivable and other receivables Trade receivables and bills receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. If collection of trade receivables, bills receivables and other receivables is expected in one year or less (or in the normal operating cycle of the business if longer), they are classified as current assets. If not, they are presented as non-current assets. T r ade r ece i vab l es and b i l l s r ece i vab l e a r e recognised initially at the amount of consideration t ha t i s uncond i t i ona l un l e s s t he y con t a i n significant financing components, when they are recognised at fair value, and subsequently at amortised cost using the effective interest method less provision for impairment. 2.15 Cash and cash equivalents F o r t h e p u r p o s e o f p r e s e n t a t i o n i n t h e consolidated statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short- term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. 2.16 Share capital Or d i na r y s ha r e s a r e c l a s s i f i ed a s equ i t y . Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds.