貿易通 2021 年年報

130 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (i) 其他債務及股本證券投資 本集團的債務及股本證券投資（於附屬 公司及一間聯營公司的投資除外）政策 載於下文。 債務及股本證券投資於本集團承諾購 買╱出售投資當日確認╱終止確認。 投資初步按公允價值呈列另加直接應 佔交易成本，惟不包括透過損益按公 允價值計量的該等投資，該等交易成 本直接於損益中確認。有關本集團釐 定金融工具的公允價值的方式於 附註 25(e) 中闡明。該等投資其後根據其分 類，以下列方式處理。 (i) 非股本投資的投資 本集團持有的債務證券歸入以下其中 一個計量類別： – 按攤銷成本，投資為持作收取 合約現金流量，即純粹為本金 及利息付款。投資所得利息收 入乃使用實際利率法計算（見 附 註 1(d)(v) ）。 – 透過其他全面收益按公允價 值，倘投資的合約現金流量僅 為本金及利息付款，且投資乃 於目的為同時收取合約現金流 量及出售的業務模式中持有。 公允價值變動於其他全面收益 確認，惟預期信貸虧損、利息 收入（使用實際利率法計算）及匯 兌盈虧於損益表中確認。當投 資被取消確認，於其他全面收 益累計的金額從權益劃轉至損 益。 – 透過損益按公允價值，倘投資 不符合按攤銷成本或透過其他 全面收益按公允價值計量的標 準。投資的公允價值變動（包括 利息）於損益中確認。 1 Significant accounting policies (Continued) (i) Other investments in debt and equity securities The Group’s policies for investments in debt and equity securities, other than investments in subsidiaries and an associate, are set out below. Investments in debt and equity securities are recognised/ derecognised on the date the Group commits to purchase/sell the investment. The investments are initially stated at fair value plus directly attributable transaction costs, except for those investments measured at FVPL for which transaction costs are recognised directly in profit or loss. For an explanation of how the Group determines fair value of financial instruments, see Note 25(e) . These investments are subsequently accounted for as follows, depending on their classification. (i) Investments other than equity investments Debt securities held by the Group are classified into one of the following measurement categories: – amortised cost, if the investment is held for the collection of contractual cash flows which represent solely payments of principal and interest. Interest income from the investment is calculated using the effective interest method (see Note 1(d) (v) ). – FVOCI, if the contractual cash flows of the investment comprise solely payments of principal and interest and the investment is held within a business model whose objective is achieved by both the collection of contractual cash flows and sale. Changes in fair value are recognised in other comprehensive income, except for the recognition in profit or loss of expected credit losses, interest income (calculated using the effective interest method) and foreign exchange gains and losses. When the investment is derecognised, the amount accumulated in other comprehensive income is recycled from equity to profit or loss. – FVPL, if the investment does not meet the criteria for being measured at amortised cost or FVOCI. Changes in the fair value of the investment (including interest) are recognised in profit or loss.