Annual Report 2019

157 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） 2.18 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。 當任何集團公司購買本公司的權益 工具，例如由於股票回購或以股份 為基礎支付計劃，則應支付的對價 （包括任何直接有關之增量成本（扣 除所得稅））將從股東應佔權益中 扣除直到公司股票被註銷或重新發 行為止，作為公司的庫存分配給公 司股東。倘該等普通股其後重新發 行，則所收取的代價（扣除任何直 接有關之增量成本及相關所得稅影 響後）均計入本公司擁有人應佔權 益。 2.19 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 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.18Share capital Ord i na r y sha res a re c l ass i f i ed as 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. Where any group company purchases the Company’s equity instruments, for example as the result of a share buy-back or a share-based payment plan, the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the owners of the Company as treasury shares until the shares are cancelled or reissued. Where such ordinary shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the owners of the Company. 2.19Trade 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.