Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 167 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) (i) Amortised cost and interest income Interest income is recognised using the effective interest method for financial assets measured subsequently at amortised cost. Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset, expect for financial assets that have subsequently become credit-impaired. For financial assets that have subsequently become credit-impaired, interest income is recognised by applying the effective interest rate to the amortised cost of the financial asset from the next reporting period. If the credit risk on the credit-impaired financial instrument improves so that the financial asset is no longer credit-impaired, interest income is recognised by applying the effective interest rate to the gross carrying amount of the financial asset from the beginning of the reporting period following the determination that the asset is no longer credit- impaired. (ii) Equity instruments designated as at FVTOCI I n v e s tme n t s i n e q u i t y i n s t r ume n t s a t FVTOC I a r e subsequently measured at fair value with gains and losses arising from changes in fair value recognised in OCI and accumulated in the FVTOCI reserve; and are not subject to impairment assessment. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments, and will continue to be held in the FVTOCI reserve. Dividends from these investments in equity instruments are recognised in profit or loss when the Group’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment. Dividends are included in the “other income” line item in profit or loss. 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） (i) 攤銷成本及利息收入 其後按攤銷成本計量的金融資產的利 息收入採用實際利率法確認。利息收 入按對金融資產的總賬面值應用實際 利率的方式計算，惟其後出現信貸減 值的金融資產除外。有關其後出現信 貸減值的金融資產，利息收入自下個 報告期起應用實際利率法於按攤銷成 本列賬的金融資產確認。倘信貸減值 金融工具的信貸風險得以改善，使金 融資產不再信貸減值，則利息收入將 透過於確定資產不再信貸減值後的報 告期間開始起對金融資產賬面總值應 用實際利率確認。 (ii) 指定按公允值計入其他全面收益列賬 的權益工具 按公允值計入其他全面收益之權益工 具的投資其後按公允值計量，其公允 值變動產生的收益及虧損於其他全面 收益確認及於按公允值計入其他全面 收益列賬的儲備累計；無須作減值評 估。累計損益將不重新分類至出售股 權投資之損益，並將保留於按公允值 計入其他全面收益列賬的儲備。 當本集團有權收取股息時，該等來自 於權益工具投資的股息於損益中確 認，除非該等股息為收回部分投資成 本。股息於損益中計入「其他收益」項 目中。