Annual Report 2018

193 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） 2.18 借貸 （續） 當合約中規定的責任獲解除、取消 或屆滿時，會將借貸從綜合資產負 債表中移除。已消除或轉移至另一 方的金融負債的賬面值與已付代價 （包括所轉讓的非現金資產或所承 擔的負債）之間的差額，乃於綜合 損益表內確認為「財務成本淨額」。 除非本集團有無條件權利，將償付 負債遞延至報告期後至少 12 個月， 否則借貸會被分類為流動負債。 2.19 借貸成本 直接歸屬於購買，建造或生產合格 資產的一般和特定借貸成本在完成 和準備資產用於其預定用途或銷售 所需的時間段內資本化。合格資產 是必須花費相當長的一段時間才能 為其預期用途或銷售做好準備的資 產。 而將該借貸用於合資格資產前所作 短期投資賺取之投資收入，乃自可 用作資本化之借貸成本中扣除。 其他借貸成本於產生期間計入費 用。 2 Summary of significant accounting policies (continued) 2.18 Borrowings (continued) Borrowings are removed from the consolidated statement of financial position when the obligation specified in the contract is discharged, cancelled or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non- cash assets transferred or liabilities assumed, is recognised in the consolidated statement of profit or loss as “finance costs, net”. Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period. 2.19 Borrowing costs Gene r a l and spec i f i c bo r r owi ng cos t s t ha t are d i rec t l y a t t r i but ab l e to the acqu i s i t i on , construction or production of a qualifying asset are capitalised during the period of time that is required to complete and prepare the asset for its intended use or sale. Qualifying assets are assets that necessarily take a substantial period of time to get ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. Other borrowing costs are expensed in the period in which they are incurred.