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 146 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） 2.20 借貸成本 直接歸屬於購買，建造或生產合資 格資產的一般和特定借貸成本在完 成和準備資產用於其預定用途或銷 售所需的時間段內資本化。合格資 產是必須花費相當長的一段時間才 能為其預期用途或銷售做好準備的 資產。 而將該借貸用於合資格資產前所作 短期投資賺取之投資收入，乃自可 用作資本化之借貸成本中扣除。 其他借貸成本於產生期間計入費用。 2.21 按公平值計入損益之金融負債 由於本集團持有可換股債券以本公 司功能貨幣以外的貨幣發行，因此 全部被分類為負債。由於該工具包 含嵌入式衍生工具，因此已在初步 確認時指定為按公平值計入損益， 嵌入式轉換功能未被分離。與指定 為按公平值計入損益的金融工具相 關的所有交易成本均於產生期間計 入費用。 初步確認後，可換股債券以公平值 列賬，並在綜合損益表中確認公平 值的變動，本集團因自身信貸風險 產生的收益或虧損除外，這些收益 或虧損於其他全面收益中呈列，而 其後並無重新分類至綜合損益表。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.20 Borrowing costs General and specific borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are capitalised during the period of time that is required to complete and prepare the asset for its intended use or sale. Qualifying assets are assets that necessarily take a substantial period of time to get ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. Other borrowing costs are expensed in the period in which they are incurred. 2.21 Financial liability at fair value through profit or loss The Group has convertible bonds which are classified entirely as liabilities because they were issued in a currency other than the functional currency of the Company. As the instrument contains an embedded derivative, it has been designated as at fair value through profit or loss on initial recognition and as such the embedded conversion feature is not separated. All transaction costs related to financial instruments designated as at fair value through profit or loss are expensed as incurred. Subsequent to initial recognition, the convertible bonds are carried at fair value with changes in fair value recognised in the consolidated statement of profit or loss, except for the gains or losses arising from the Group’s own credit risk which are presented in other comprehensive income with no subsequent reclassification to the consolidated statement of profit or loss.