Annual Report 2019

166 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial assets (Continued) Classification and subsequent measurement of financial assets (Continued) All other financial assets are subsequently measured at FVTPL, except that at the date of initial recognition of a financial asset the Group may irrevocably elect to present subsequent changes in fair value of an equity investment in OCI if that equity investment is neither held for trading nor contingent consideration recognised by an acquirer in a business combination to which HKFRS 3 Business Combinations applies. A financial asset is held for trading if: • it has been acquired principally for the purpose of selling in the near term; or • on initial recognition it is a part of portfolio of identified financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or • it is a derivative that is not designated and effective as a hedging instrument. In addition, the Group may irrevocably designate a financial asset that are required to be measured at the amortised cost or FVTOCI as measured at FVTPL if doing so eliminates or significantly reduces an accounting mismatch. 3. 重要會計政策（續） 金融工具（續） 金融資產（續） 金融資產的分類和其後計量（續） 所有其他金融資產其後按公允值計入損益 計量，惟在首次應用╱初步確認金融資產 當日，倘該股權投資並非持作買賣，亦非 收購方於香港財務報告準則第 3 號業務合併 適用的業務合併中確認的或然代價，則本 集團可不可撤銷地選擇呈列其他全面收益 股權投資之公允值之其後變動。 倘若出現下列情況，則金融資產將持作買 賣： • 產生之主要目的為於不久將來出售而 購回；或 • 於初步確認時，其為本集團聯合管理 之已識別金融工具組合之一部分，而 近期實際具備短期獲利之模式；或 • 其為不指定及有效作為對沖工具之衍 生工具。 此外，倘如此可消除或大幅減少會計錯 配，則本集團可不可撤銷地指定符合按攤 銷成本或按公允價值計入其他全面收益計 量的金融資產按以公允價值計入損益計量。