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 109 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） 金融負債及股本 由集團實體發行之金融負債及股本工具按所 訂立合約安排之內容以及金融負債及股本工 具之定義而分類。 股本工具為可證明於本集團資產內存在剩餘 權益（經扣除其所有負債）之任何合約。本集 團金融負債分類為其他金融負債。 實際利息法 實際利息法為計算金融負債之攤銷成本以及 於相關期間內分配利息開支之方法。實際利 率指於金融負債之預計年期內或（倘適用）較 短期間內準確折算估計未來現金付款（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）至 最初確認的賬面淨值的利率。 利息費用基於債務工具實際利息法確認。 其他金融負債 其他金融負債（包括貿易及其他應付款項、 應付關連人士款項、應付附屬公司少數股東 款項及借貸）其後採用實際利率法按攤銷成 本計量。 股本工具 本公司發行之股本工具乃按已收取之所得款 項減直接發行成本入賬。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial liability and equity Financial liabilities and equity instruments issued by a group entity are classified according to the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Group after deducting all of its liabilities. The Group’s financial liabilities are generally classified as other financial liabilities. Effective interest method The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments (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 liability, or, where appropriate, a shorter period to the net carrying amount on initial recognition. Interest expense is recognised on an effective interest basis for debt instruments. Other financial liabilities Other financial liabilities, including trade and other payables, amounts due to related parties, amount due to a minority shareholder of a subsidiary and borrowings, are subsequently measured at amortised cost, using the effective interest method. Equity instruments Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.