Annual Report 2019

153 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 2 重大會計政策概要 （續） 2.13 投資和其他金融資產 （續） (c) 計量 （續） 債務工具（續） (2) 公平值計入其他全面收 益 為收取合同現金流和出 售金融資產而持有的資 產，其現金流僅代表本金 和利息的支付，通過其 他全面收益以公平值計 量。賬面金額的變動是 通過其他全面收益進行 的，惟於綜合損益表中確 認之確認減值收益或損 失、利息收入和外匯收益 及虧損除外。金融資產終 止確認時，以前在其他全 面收益中確認的累計損 益從權益重新分類為損 益，並在「其他虧損，淨 額」中確認。這些金融資 產的利息收入採用實際 利率法計入財務收入。外 匯收益及虧損在「其他虧 損，淨額」中列報，減值 費用在綜合損益表中單 獨列報。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.13 Investments and other financial assets (continued) (c) Measurement (continued) Debt instruments (continued) (2) Fair value through other comprehensive income Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets’ cash flows represent solely payments of principal and interest, are measured at fair value through other comprehensive income. Movements in the carrying amount are taken through other comprehensive income, except for the recognition of impairment gains or losses, interest income and foreign exchange gains and losses which are recognised in the consolidated statement of profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in other comprehensive income is reclassified from equity to profit or loss and recognised in “other losses, net”. Interest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in “other losses, net” and impairment expenses are presented as separate line item in the consolidated statement of profit or loss.