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 107 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） 金融資產減值 金融資產（按公允值計入損益之金融資產除 外）應於報告期期末評定是否有減值跡象。 倘有客觀證據顯示金融資產之估計未來現金 流量受首次確認該金融資產後發生之一項或 多項事件影響時，則金融資產會減值。 倘可供出售股權投資之公允值大幅或長期下 跌至低於成本，則視為出現減值的客觀證據。 所有其他金融資產減值之客觀證據可包括： • 發行人或交易對手出現重大財政困難； 或 • 拖欠利息或本金；或 • 借款人可能破產或財務重組。 評定為不會單獨減值之若干類別金融資產 （如貿易應收款項）會於其後共同評估有否減 值。應收款項組合出現減值之客觀證據包括 本集團過往收款紀錄、信貸期後逾期還款次 數增加以及國家或地區經濟狀況明顯轉變導 致拖欠應收款項。 當有客觀證據證明按攤銷成本列賬之金融資 產已減值時，減值虧損於損益中確認，並按 資產賬面值與按原實際利率貼現之估計未來 現金流量現值之差額計算。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial assets (Continued) Impairment of financial assets Financial assets, other than those at FVTPL, are assessed for indicators of impairment at the end of the reporting period. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the financial assets have been affected. For an available-for-sale equity investment, a significant or prolonged decline in the fair value of the investment below its cost is considered to be objective evidence of impairment. For all other financial assets, objective evidence of impairment could include: • significant financial difficulty of the issuer or counterparty; or • default or delinquency in interest or principal payments; or • it becoming probable that the borrower will enter bankruptcy or financial re-organisation. For certain categories of financial asset, such as trade receivables, assets that are assessed not to be impaired individually are subsequently assessed for impairment on a collective basis. Objective evidence of impairment for a portfolio of receivables could include the Group’s past experience of collecting payments, an increase in the number of delayed payments in the portfolio past the credit period, observable changes in national or local economic conditions that correlate with default on receivables. For financial assets carried at amortised cost, an impairment loss is recognised in profit or loss when there is objective evidence that the asset is impaired, and is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at the original effective interest rate.