Annual Report 2018

192 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） 2.17 應付賬款及票據及其他應付款 應付賬款及票據乃於日常業務過程 中向供應商購買商品或服務而應支 付之責任。如付款之支付日期在一 年或以內（或在業務正常週期內之 較長期間），應付款項被分類為流 動負債。否則，在非流動負債中列 報。 應付賬款及票據及其他應付款初步 按公平值確認，其後利用實際利率 法按攤銷成本計量。 2.18 借貸 借貸初步以公平值（經扣除所產生 的交易成本）確認。借貸隨後按攤 銷成本計量。所得款項（經扣除交 易成本）與贖回金額之間的任何差 額，乃於借貸期間在綜合損益表內 以實際利率法確認。在貸款融資將 可能部分或全部被提取的情況下， 就設立貸款融資而支付的費用乃確 認為貸款交易成本。在此情況下， 該費用將被遞延，直至提取貸款時 為止。在並無證據表明其將可能部 分或全部被提取的情況下，該費用 會作為流動資金服務的預付款項被 撥充資本，並於其相關融資期間內 予以攤銷。 2 Summary of significant accounting policies (continued) 2.17 Trade and bills payables and other payables Trade and bills payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Payables are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities. Trade and bills payables and other payables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method. 2.18 Borrowings Borrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognised in the consolidated statement of profit or loss over the period of the borrowings using the effective interest method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a prepayment for liquidity services and amortised over the period of the facility to which it relates.