貿易通 2021 年年報

131 二零二一年年報 貿易通電子貿易有限公司 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（續） (ii) 股本投資 於股本證券的投資分類為按公 允價值計入損益，除非股本投 資並非持作買賣用途，且於初 次確認投資時，本集團選擇指 定投資為按公允價值計入其他 全面收益，以致公允價值的後 續變動於其他全面收益確認。 有關選擇乃按工具個別作出， 惟僅當發行人認為投資符合權 益定義時方可作出。於作出有 關選擇後，於其他全面收益累 計的金額繼續保留於公允價值 儲備，直至投資被出售為止。 出售時，於公允價值儲備累計 的金額轉撥至保留盈利，而非 透過損益賬劃轉。來自股本證 券（不論分類為按公允價值計入 損益或按公允價值計入其他全 面收益）投資的股息，均根據 附 註 1(d)(iv) 所載的政策於損益中 確認為其他收入。 (j) 租賃資產 於合約起始時，本集團評估合約是否 屬於或包含租賃。倘合約賦予權利於 一段時間控制使用已識別資產以換取 代價，則該合約屬於或包含租賃。倘 客戶具有權利指示使用已識別資產， 並自該使用取得絕大部分經濟利益 時，則獲賦予控制權。 (i) 作為承租人 當合約包含租賃部分及非租賃 部分，本集團選擇不區分非租 賃部分及將各租賃部分及任何 關聯非租賃部分入賬列為所有 租賃的單一租賃部分。 1 Significant accounting policies (Continued) (i) Other investments in debt and equity securities (Continued) (ii) Equity investments An investment in equity securities is classified as FVPL unless the equity investment is not held for trading purposes and on initial recognition of the investment the Group makes an election to designate the investment at FVOCI such that subsequent changes in fair value are recognised in other comprehensive income. Such elections are made on an instrument-by-instrument basis, but may only be made if the investment meets the definition of equity from the issuer’s perspective. Where such an election is made, the amount accumulated in other comprehensive income remains in the fair value reserve until the investment is disposed of. At the time of disposal, the amount accumulated in the fair value reserve is transferred to retained earnings. It is not recycled through profit or loss. Dividends from an investment in equity securities, irrespective of whether classified as at FVPL or FVOCI, are recognised in profit or loss as other income in accordance with the policy set out in Note 1(d)(iv) . (j) Leased assets At inception of a contract, the Group assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control is conveyed where the customer has both the right to direct the use of the identified asset and to obtain substantially all of the economic benefits from that use. (i) As a lessee Where the contract contains lease component(s) and non-lease component(s), the Group has elected not to separate non-lease components and accounts for each lease component and any associated non-lease components as a single lease component for all leases.