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 144 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） 2.16 現金及現金等值項目 為了在綜合現金流量表中列報，現 金及現金等價物包括庫存現金、金 融機構通知存款、原有期限為三個 月或以下且可隨時轉換為已知金額 並且價值變動的風險很小的其他短 期，高流動性投資。 2.17 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。 2.18 應付賬款、應付票據及其他應付 款 應付賬款、應付票據及其他應付款 是在財政年度末之前向集團提供的 商品和服務的未償債務。該金額是 無抵押的，通常在確認後 30 天內支 付。應付賬款及票據及其他應付款 在流動負債中列報，除非於報告期 後十二個月內未到期付款。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) 2.16 Cash and cash equivalents For the purpose of presentation in the consolidated statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. 2.17 Share capital Ordinary shares are classified as equity. 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. 2.18 Trade payables, bills payables and other payables Trade payables, bills payables and other payables represent liabilities for goods and services provided to the Group prior to the end of financial year which are unpaid. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and bills and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method.