Annual Report 2008

Annual Report 2008 年報 97 3. 主要會計政策（續） 金融工具（續） 金融資產（續） 按公允值計入損益之金融資產（續） 於初步確認後之各結算日，按公允值計入損 益之金融資產按公允值計算，而公允值變動 直接於所產生期間在損益確認。於損益確認 之收益或虧損淨額包括金融資產賺取的任何 股息或利息。 貸款及應收款項 貸款及應收款項為在活躍市場上並無報價而 具有固定或待定付款之非衍生金融資產， 於初步確認後之各結算日，貸款及應收款項 （包括貿易及其他應收款項、應收關連人士款 項、銀行結餘及現金和己抵押銀行存款）以 實際利率法按攤銷成本減任何已識別減值虧 損列賬（見下文有關金融資產減值虧損的會 計政策）。 可供出售金融資產 可供出售金融資產為指定或未分類為於按公 允值計入損益之金融資產、貸款和應收款項 或持至到期投資的非衍生工具。 於首次確認後之各結算日，可供出售金融資 產按公允值計量。公允值變動於權益確認， 直至該金融資產售出或釐定有所減值，屆時 過往於權益確認之累計盈虧將自權益剔除， 並於損益中確認（見下文有關金融資產減值 虧損的會計政策）。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial assets (Continued) Financial assets at fair value through profit or loss (Continued) At each balance sheet date subsequent to initial recognition, financial assets at FVTPL are measured at fair value, with changes in fair value recognised directly in profit or loss in the period in which they arise. The net gain or loss recognised in profit or loss includes any dividend or interest earned on the financial assets. Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. At each balance sheet date subsequent to initial recognition, loans and receivables (including trade and other receivables, amounts due from related parties, bank balances and cash and pledged bank deposits) are carried at amortised cost using the effective interest method, less any identified impairment loss (see accounting policy on impairment loss on financial assets below). Available-for-sale financial assets Available-for-sale financial assets are non-derivatives that are either designated or not classified as financial assets at FVTPL, loans and receivables or held-to-maturity investments. At each balance sheet date subsequent to initial recognition, available-for-sale financial assets are measured at fair value. Changes in fair value are recognised in equity, until the financial asset is disposed of or is determined to be impaired, at which time, the cumulative gain or loss previously recognised in equity is removed from equity and recognised in profit or loss (see accounting policy on impairment loss on financial assets below).