Annual Report 2008

Annual Report 2008 年報 101 3. 主要會計政策（續） 金融工具（續） 金融負債及股本（續） 其他金融負債 其他金融負債（包括貿易及其他應付款項、 應付關連人士款項、應付股東款項及銀行借 貸）其後採用實際利率法按攤銷成本計量。 股本工具 本公司發行之股本工具乃按已收取之所得款 項減直接發行成本入賬。 取消確認 金融資產於自資產收取現金流量權利屆滿或 金融資產已獲轉讓且本集團已轉讓金融資產 所有權絕大部分風險及回報時，取消確認。 取消確認金融資產時，資產賬面值與已收及 應收代價總額加已於權益直接確認之累計收 益或虧損間的差額，於損益確認。 金融負債於有關合約所訂明責任解除、注銷 或屆滿時取消確認。所取消金融負債賬面值 與已付及應付代價間的差額，於損益確認。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial liability and equity (Continued) Other financial liabilities Other financial liabilities, including trade and other payables, amounts due to related parties, amount due to a shareholder and bank borrowings, are subsequently measured at amortised cost, using the effective interest method. Equity instruments Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs. Derecognition Financial assets are derecognised when the rights to receive cash flows from the assets expire or, the financial assets are transferred and the Group has transferred substantially all the risks and rewards of ownership of the financial assets. On derecognition of a financial asset, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognised directly in equity is recognised in profit or loss. For financial liabilities, they are derecognised when the obligation specified in the relevant contract is discharged, cancelled or expires. The difference between the carrying amount of the financial liability derecognised and the consideration paid and payable is recognised in profit or loss.