Annual Report 2022

151 年報 2022 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） 2.19 借貸 借貸初步以公平值（經扣除所產生 的交易成本）確認。借貸隨後按攤銷 成本計量。所得款項（經扣除交易成 本）與贖回金額之間的任何差額，乃 於借貸期間在損益以實際利率法確 認。在貸款融資將可能部分或全部 被提取的情況下，就設立貸款融資 而支付的費用乃確認為貸款交易成 本。在此情況下，該費用將被遞延， 直至提取貸款時為止。在並無證據 表明其將可能部分或全部被提取的 情況下，該費用會作為流動資金服 務的預付款項被撥充資本，並於其 相關融資期間內予以攤銷。 當合約中規定的責任獲解除、取消 或屆滿時，會將借貸從綜合財務狀 況表中移除。已消除或轉移至另一 方的金融負債的賬面值與已付代價 （包括所轉讓的非現金資產或所承 擔的負債）之間的差額，乃於損益確 認為「財務成本，淨額」。 除非本集團有無條件權利，將償付 負債遞延至報告期後至少十二個 月，否則借貸會被分類為流動負債。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.19 Borrowings Borrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognised in profit or loss over the period of the borrowings using the effective interest method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a prepayment for liquidity services and amortised over the period of the facility to which it relates. Borrowings are removed from the consolidated statement of financial position when the obligation specified in the contract is discharged, cancelled or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognised in profit or loss as “finance costs, net”. Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period.