Annual Report 2007

Notes to the Consolidated Financial Statements 綜合財務報表附註 For the year ended 31 December 2007 截至二零零七年十二月三十一日止年度 86 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 3. Significant Accounting Policies (Continued) Financial instruments (Continued) Financial assets (Continued) Effective interest method (Continued) Financial assets at fair value through profit or loss A financial assets is classified as held for trading if: • it has been acquired principally for the purpose of selling in the near future; or • it is a part of an identified portfolio of financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or • it is a derivative that is not designated and effective as a hedging instrument. At each balance sheet date subsequent to initial recognition, financial assets held for trading are measured at fair value, with changes in fair value recognised directly in profit or loss in the period in which they arise. The net gain or loss recognised in profit or loss excludes any dividend or interest earned on the financial assets. Available-for-sale financial assets Available-for-sale financial assets are non-derivatives that are either designated or not classified as financial assets at fair value through profit or loss, loans and receivables or held-to-maturity investment. At each balance sheet date subsequent to initial recognition, available-for-sale financial assets are measured at fair value. Changes in fair value are recognised in equity, until the financial asset is disposed of or is determined to be impaired, at which time, the cumulative gain or loss previously recognised in equity is removed from equity and recognised in profit or loss (see accounting policy on impairment loss on financial assets below). For available-for-sale equity investments that do not have a quoted market price in an active market and whose fair value cannot be reliably measured, they are measured at cost less any identified impairment losses at each balance sheet date subsequent to initial recognition (see accounting policy on impairment loss on financial assets below). 3. 主要會計政策（續） 金融工具（續） 金融資產（續） 實際利息法 於損益以公平值列賬的金融資產 倘符合下列條件，則列為持作買賣金融 資產： ‧ 收購主要目的為於短期內出售；或 ‧ 屬於本集團整體管理且有實際跡象 顯示會於短期獲利回吐的金融工具 可識別投資組合部分；或 ‧ 並無指定及用作對沖工具的衍生工 具。 於初步確認後之各結算日，持作買賣金 融資產按公平值計算，而公平值變動直 接於所產生期間在損益確認。於損益確 認之收益或虧損淨額不包括金融資產賺 取的任何股息或利息。 可供出售金融資產 可供出售金融資產為指定或未分類為於 損益以公平值列賬的金融資產、貸款和 應收款項或持至到期投資的非衍生工具。 於首次確認後之各結算日，可供出售金 融資產按公平值計量。公平值變動於權 益確認，直至該金融資產售出或釐定有 所減值，屆時過往於權益確認之累計盈 虧將自權益剔除，並於損益中確認（見下 文有關金融資產減值虧損的會計政策）。 在活躍市場並無報價及公平值不能準確 計量之可供出售股權投資，於首次確認 後之各結算日按成本減任何已識別減值 虧損計量（見下文有關金融資產減值虧損 的會計政策）。