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 141 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.12 投資和其他金融資產 （續） (b) 確認及終止確認 以日常方式買賣之金融資產於 交易日確認，交易日為本集團 承諾購買或出售資產之日。倘 收取投資現金流量之權利屆滿 或轉移且本集團已將所有權絕 大部分風險及所有回報轉移， 則終止確認金融資產。 (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。 攤銷成本：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) (b) Recognition and derecognition Regular way purchases and sales of financial assets are recognised on trade-date, the date on which the Group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. (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. 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.