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 106 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（續） 金融資產（續） 按公允值計入損益之金融資產（續） 按公允值計入損益之金融資產按公允值計 算，而公允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包括金 融資產賺取的任何股息或利息。 貸款及應收款項 貸款及應收款項為在活躍市場上並無報價而 具有固定或待定付款之非衍生金融資產，於 初步確認後，貸款及應收款項（包括貿易及 其他應收款項、應收關連人士款項、銀行結 餘及現金及已抵押銀行存款）以實際利率法 按攤銷成本減任何已識別減值虧損列賬。 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按公 允值計入損益之金融資產、貸款和應收款項 或持至到期投資的非衍生工具。 可供出售金融資產於報告期期末按公允值計 量。公允值變動於其他全面收入中確認並累 計入投資重估儲備，直至該金融資產售出或 釐定有所減值，屆時過往於投資重估儲備累 計之盈虧將重新分類至損益。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial assets (Continued) Financial assets at fair value through profit or loss (Continued) Financial assets at FVTPL 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 includes any dividend or interest earned on the financial assets. Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Subsequent to initial recognition, loans and receivables (including trade and other receivables, amount due from a related party, bank balances and cash and pledged bank deposits) are carried at amortised cost using the effective interest method, less any identified impairment loss. Available-for-sale financial assets Available-for-sale financial assets are non-derivatives that are either designated or not classified as financial assets at FVTPL, loans and receivables or held-to-maturity investments. Available-for-sale financial assets are measured at fair value at the end of the reporting period. Changes in fair value are recognised in other comprehensive income and accumulated in investment revaluation reserve, until the financial asset is disposed of or is determined to be impaired, at which time, the cumulative gain or loss previously accumulated in the investment revaluation reserve is reclassified to profit or loss.