CHINA UNICOM (HONG KONG) Ltd | CIK:0001113866 | 3

  • Filed: 4/20/2018
  • Entity registrant name: CHINA UNICOM (HONG KONG) Ltd (CIK: 0001113866)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1113866/000119312518123736/0001193125-18-123736-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1113866/000119312518123736/chu-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001113866
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  • ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

      2.20 Share Capital

    Ordinary shares are classified as equity.

    Incremental costs directly attributable to the issuance of new shares or options are shown in equity as a deduction, net of tax, from the proceeds.

    Where any group company purchases the Company’s equity share capital (treasury shares), the consideration paid, including any directly attributable incremental costs (net of tax) is deducted from equity attributable to equity shareholders of the Company and no gain or loss shall be recognized in the statement of income.