Annual Report 2007

Annual Report 2007 年報 85 3. Significant Accounting Policies (Continued) Financial instruments Financial assets and financial liabilities are recognised on the Group’s consolidated balance sheets when the Group becomes a party to the contractual provisions of the instrument. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss. Financial assets The Group’s financial assets are classified into loans and receivables, financial assets held for trading and available-for-sale financial assets. All regular way purchases or sales of financial assets are recognised and derecognised on a trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. Effective interest method The effective interest method is a method of calculating the amortised cost of a financial asset and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees on 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, where appropriate, a shorter period. Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. At each balance sheet date subsequent to initial recognition, loans and receivables (including trade and other receivable, amounts due from related parties, bank balances and cash and pledged bank deposits) are carried at amortised cost using the effective interest method, less any identified impairment loss. 3. 主要會計政策（續） 金融工具 當本集團成為工具合約條文之訂約方 時，金融資產及金融負債於本集團之綜 合資產負債表確認。金融資產及金融負 債初步按公平值計量。因收購或發行金 融資產及金融負債（按公平值計入損益之 金融資產及金融負債除外）而直接應佔交 易成本於初步確認時，計入金融資產或 金融負債之公平值或自金融資產或金融 負債之公平值扣除（如適用）。因收購按 公平值計入損益之金融資產或金融負債 而直接應佔交易成本，即時於損益確認。 金融資產 本集團之金融資產分為貸款及應收款 項、持作買賣金融資產與可供出售金融 資產。所有金融資產之常規買賣於交易 日確認或取消確認。常規買賣指須根據 市場規則或慣例訂立之時間內交付資產 之金融資產買賣。 實際利息法 實際利息法為計算金融資產之攤銷成本 以及於相關期間內分配利息收入之方 法。實際利率指於金融資產之預計可用 年期內或（如適用）較短期間內準確折算 估計未來現金收入（包括所有構成實際利 率、交易成本及其它獎金或折扣所支付 或收取的全部費用）的利率。 貸款及應收款項 貸款及應收款項為在活躍市場上並無報 價而具有固定或待定付款之非衍生金融 資產，於初步確認後之各結算日，貸款 及應收款項（包括貿易及其他應收款項、 應收關連人士款項、銀行結餘及現金和 己抵押銀行存款）以實際利率法按攤銷成 本減任何已識別減值虧損列賬。