Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 33 主要會計政策－續 (l) 財務資產－續 (i) 分類－續 按公平值計入損益賬的財務資產 按公平值計入損益賬的財務資產是指根 據內部書面記載的風險管理指引或機構 主要管理層提供的投資策略所管理之財 務資產。此類別之資產是按公平值陳 述。在此類別的資產若預期將於結算日 後十二個月內變現，則分類為流動資 產；否則分類為非流動資產。 (ii) 確認及計量 正常買賣財務資產於成交日期確認，即 本機構承諾買賣資產的日期。投資初步 按公平值加所有未有按公平值計入損益 的財務資產的交易成本確認。按公平值 計入損益賬的財務資產最初以公平值確 認，交易成本在合併收益表中確認為支 出。若該項財務資產的現金收益接收權 期滿或被轉讓，且機構已轉讓此所有權 的所有風險及收益，該項財務資產確認 即會終止。按公平值計入損益賬的財務 資產其後以公平值列賬。 來自財務資產，按攤銷成本的利息收入 採用實際利率法計入財務收入。終止確 認時產生的任何盈虧與匯兌損益一併於 損益中直接確認並列為其他收益╱（虧 損）。減值虧損於合併綜合收益表內以 單獨項目呈列。 「按公平值計入損益賬的財務資產」因公 平值變化而產生的損益，列入該年的合 併綜合收益表中的「利息及投資收益」 中。按公平值計入損益賬的既定財務資 產所生產的股息在本機構收取股息的權 利確定時在合併綜合收益表中確認為其 他收入。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (l) Financial Assets – Cont’d (i) Classification – Cont’d Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are financial assets which are managed in accordance with internal documented risk management guidelines or investment strategy provided by the Group’s key management personnel. Assets in this category are stated at fair value. Assets in this category are classified as current assets if expected to be settled within 12 months; otherwise, they are classified as non-current assets. (ii) Recognition and measurement Regular way purchases and sales of financial assets are recognised on the trade-date – the date on which the Group commits to purchase or sell the asset. Investments are initially recognised at fair value plus transaction costs for all financial assets not carried at fair value through profit or loss. Financial assets carried at fair value through profit or loss are initially recognised at fair value, and transaction costs are expensed in the consolidated statement of comprehensive income. Financial assets are derecognised when the rights to receive cash flows from the investments have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership. Financial assets at fair value through profit or loss are subsequently carried at fair value. Interest income from financial assets at amortised cost is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/(losses), together with foreign exchange gains and losses. Impairment losses are presented as separate line item in the consolidated statement of comprehensive income. Gains or losses arising from changes in the fair value of the “financial assets at fair value through profit or loss” category were presented in the consolidated statement of comprehensive income within “interest and investment income” in the period in which they arose. Dividend income from designated financial assets at fair value through profit or loss was recognised in the consolidated statement of comprehensive income as part of other income when the Group’s right to receive payments was established.
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