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 88 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) Impairment of financial assets (Continued) For financial assets carried at cost, the amount of the impairment loss is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at the current market rate of return for a similar financial asset. Such impairment loss will not be reversed in subsequent periods. The carrying amount of the financial asset is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying amount is reduced through the use of an allowance account. Changes in the carrying amount of the allowance account are recognised in profit or loss. When a trade receivable is considered uncollectible, it is written off against the allowance account. Subsequent recoveries of amounts previously written off are credited to profit or loss. For financial assets measured at amortised cost, if, in a subsequent period, the amount of impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment losses was recognised, the previously recognised impairment loss is reversed through profit or loss to the extent that the carrying amount of the asset at the date the impairment is reversed does not exceed what the amortised cost would have been had the impairment not been recognised. Impairment losses on available-for-sale equity investments will not be reversed in profit or loss in subsequent periods. Any increase in fair value subsequent to impairment loss is recognised directly in equity. 3. 主要會計政策（續） 金融工具（續） 金融資產（續） 金融資產減值（續） 就按成本列賬的金融資產而言，減值虧 損金額按資產賬面值與按當時同類金融 資產的市場回報率貼現之估計日後現金 流量現值之差額計算。 與所有金融資產有關之減值虧損會直接 於金融資產之賬面值中作出扣減，惟貿 易應收款項除外，其賬面值會透過使用 撥備賬作出扣減。撥備賬之賬面值變動 會於損益中確認。當貿易應收款項被視 為不可收回時，則於撥備賬內撇銷。其 後收回的過往已撇銷款項於損益中扣除。 就按攤銷成本列賬之金融資產而言，如 在隨後期間減值虧損金額減少，而有關 減少在客觀上與確認減值後發生之事件 有關，則過往已確認之減值虧損將透過 損益撥回，惟該資產於減值被撥回當日 之賬面值不得超過未確認減值時之攤銷 成本。 隨後期間將不會於損益撥回可供出售股 權投資減值虧損。減值虧損後的公平值 增加直接於權益確認。