Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 151 2020 ANNUAL REPORT 年報 2 重大會計政策概要 （續） 2.12 投資和其他金融資產 （續） (c) 計量 就所有並非按公平值計入損益 之金融資產而言，投資初步按 公平值加直接歸屬於收購該金 融資產交易成本確認。以公平 值計量且其變動計入損益的金 融資產的交易成本計入綜合損 益表。 債務工具 債務工具的隨後計量取決於本 集團管理資產的業務模式及資 產的現金流量特徵。本集團將 其所有債務工具分類為攤銷成 本。 為收取合同現金流而持有的資 產，如果這些現金流僅代表本 金和利息的支付，則按攤銷成 本計量。這些金融資產的利息 收入採用實際利率法計入財務 收入，終止確認產生的任何收 益或虧損直接於綜合損益表確 認。減值虧損於綜合損益表中 以獨立項目列示。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.12 Investments and other financial assets (continued) (c) Measurement At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at fair value through profit or loss are expensed in the consolidated statement of profit or loss. Debt instruments Subsequent measurement of debt instruments depends on the Group’s business model for managing the asset and the cash flow characteristics of the asset. The Group classifies all of its debt instruments at amortised cost. Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in the consolidated statement of profit or loss. Impairment losses are presented as separate line item in the consolidated statement of profit or loss.