Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 104 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 3. 主要會計政策（續） 金融工具 當集團實體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財務狀 況表中確認。金融資產及金融負債初步按公 允值計量。因收購或發行金融資產及金融 負債（按公允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允值或 自金融資產或金融負債之公允值扣除（如適 用）。因收購按公允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、按 公允值計入損益之金融資產（「 FVTPL 」）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 率指在金融資產之預計年期內或（如適用）較 短期間內準確折算估計未來現金收入至初步 確認時的賬面淨值（包括所有構成實際利率 整體部分、時點支付或收取的費用、交易成 本及其他溢價或折扣）的利率。 除按公允值計入損益之金融資產外，債務工 具的利息收入也按實際利率法確認，其中利 息收入包括淨收入或淨損失。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments Financial assets and financial liabilities are recognised in the consolidated statement of financial position when a group entity 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 at fair value through profit or loss (“FVTPL”) 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, 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 to the net carrying amount on initial recognition. Interest income is recognised on an effective interest basis for debt instruments, other than those financial assets classified as at FVTPL, of which interest income is included in net gains or losses.