Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 140 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.11 已終止經營業務 已終止經營業務為已出售或分類為 持作出售及代表一項按業務或地區 劃分的獨立主要業務的實體的組成 部份，為出售按業務或地區劃分的 該業務的單一統籌計劃的一部份， 或是一家專為轉售目的而收購的附 屬公司。已終止經營業務的業績於 綜合損益表中單獨呈列。 2.12 投資和其他金融資產 (a) 分類 本集團將其金融資產分類為以 下計量類別： • 隨後以公平值計量，和 • 隨後以攤銷成本計量。 分類取決於公司管理金融資產 的業務模式和現金流量的合同 條款。 就按公平值計量的資產而言， 收益及虧損將記錄於綜合損益 表。 當且僅當其管理這些資產的業 務模式發生變化時，本集團才 會對債務投資進行重新分類。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.11 Discontinued operation A discontinued operation is a component of the entity that has been disposed of or is classified as held for sale and that represents a separate major line of business or geographical area of operations, is part of a single co-ordinated plan to dispose of such a line of business or area of operations, or is a subsidiary acquired exclusively with a view to resale. The result of discontinued operation is presented separately in the consolidated statement of profit or loss. 2.12 Investments and other financial assets (a) Classification The Group classifies its financial assets in the following measurement categories: • those to be measured subsequently at fair value, and • those to be measured at amortised cost. The classification depends on the entity’s business model for managing the financial assets and the contractual terms of the cash flows. For assets measured at fair value, gains and losses will be recorded in the consolidated statement of profit or loss. The Group reclassifies debt investments when and only when its business model for managing those assets changes.