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 108 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（續） 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，惟賬面值會透 過使用撥備賬作出扣減之貿易應收款項除 外。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。 可供出售股權投資減值虧損在隨後期間將不 會於損益撥回。減值虧損後的公允值增加直 接於其他全面收入確認並累計入投資重估儲 備。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial assets (Continued) Impairment of financial assets (Continued) 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 other comprehensive income and accumulated in investment revaluation reserve.