Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 106 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 3. 綜合財務報表編製基準及主 要會計政策 （續） 3.2 主要會計政策 （續） 金融工具 （續） 財務資產 （續） 取消確認財務資產 僅於現金流量的合約權利屆滿時， 本集團方會取消確認財務資產。 於取消確認某項按攤銷成本計量 的財務資產時，該項資產賬面值 與已收及應收代價總額的差額在 損益確認。 財務負債及權益工具 分類為債務或權益 債務及權益工具乃根據所訂立合 同安排之性質與財務負債及權益 工具之定義分類為財務負債或權 益。 權益工具 權益工具乃證明實體於扣減所有 負債後之資產中擁有剩餘權益之 任何合同。本公司所發行之權益 工具乃按已收取之所得款項減直 接發行成本確認。 按攤銷成本計量之財務負債 財務負債（包括貿易及其他應付款 項及無抵押銀行借貸）其後乃採用 實際利率法按已攤銷成本計量。 取消確認財務負債 本集團僅於其責任被解除、註銷 或屆滿時，才取消確認財務負債。 已取消確認的財務負債的賬面值 與已付或應付代價間差額於損益 確認。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Financial instruments (Continued) Financial assets (Continued) Derecognition of financial assets The Group derecognises a financial asset only when the contractual rights to the cash flows from the asset expire. On derecognition of a financial asset measured at amortised cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognised in profit or loss. Financial liabilities and equity instruments Classification as debt or equity Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an equity after deducting all of its liabilities. Equity instruments issued by the Company are recognised at the proceeds received, net of direct issue costs. Financial liabilities at amortised cost Financial liabilities (including trade and other payables and unsecured bank borrowings) are subsequently measured at amortised cost, using the effective interest method. Derecognition of financial liabilities The Group derecognises financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability derecognised and the consideration paid and payable is recognised in profit or loss.