Page 119 - Demo

投資物業於出售時或永久停用時，及預期未來出售 將不會帶來經濟利益時，予以終止確認。終止確認 資產所產生之任何溢利或虧損(按出售有關資產之 所得款項淨額與其賬面值之差額計算)，已包括於 物業予終止確認之期內之損益賬內。
金融工具
當會及附屬公司實體成為金融工具合約條款簽約方 後，金融資產及負債予以確認。
除與客戶簽訂的合同產生之貿易應收款項按照《香 港財務報告準則》第15號「客戶合約之收入」進行 計量外，金融資產及金融負債初步以公平值予以計 量。收購或發行金融資產及金融負債直接產生之交 易成本，於初始確認時於金融資產或負債的公平值 中計入或扣除(按適用情況而定)。
實際利率法乃計算金融資產或金融負債攤銷成本以 及在相關期間內分配利息收益和利息費用的一種方 法。實際利率是指將金融工具在預計存續期或更短 期間內(如適當)的估計未來現金收款額和支出額(包 括支付或收取的構成實際利率組成部分的所有費用 和貼息、交易費用以及其他溢價或折價)折現為該 工具初始確認時帳面淨額所使用之利率。
金融資產
金融資產分類和計量
滿足下列條件的金融資產在後續期間按照攤銷成本 計量:
• 持有金融資產的業務模式目標是為了收取合同 現金流量;及
• 合同條款導致在特定日期產生僅僅支付本金以 及按未付本金支付的利息的現金流量。
所有其他金融資產後續以公平值計量且其變動計入 損益。
An investment property is derecognised upon disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from its disposals. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in profit or loss in the period in which the property is derecognised.
Financial instruments
Financial assets and financial liabilities are recognised when a group entity becomes a party to the contractual provisions of the instrument.
Financial assets and financial liabilities are initially measured at fair value except for trade receivables arising from contracts with customers which are initially measured in accordance with HKFRS 15 "Revenue from Contracts with Customers". Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition.
The effective interest method is a method of calculating the amortised cost of a financial asset or financial liability and of allocating interest income and interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts and payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial asset or financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.
Financial assets
Classification and subsequent measurement of financial assets
Financial assets that meet the following conditions are subsequently measured at amortised cost:
• the financial asset is held within a business model whose objective is to collect contractual cash flows; and
• the contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
All other financial assets are subsequently measured at fair value through profit or loss.
Financial Statements 財務報表 117