Annual Report 2019

174 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) Impairment of financial assets (Continued) (v) Measurement and recognition of ECL (Continued) The grouping is regularly reviewed by management to ensure the constituents of each group continue to share similar credit risk characteristics. Interest income is calculated based on the gross carrying amount of the financial asset unless the financial asset is credit impaired, in which case interest income is calculated based on amortised cost of the financial asset. The Group recognises an impairment gain or loss in profit or loss for all financial instruments by adjusting their carrying amount, with the exception of trade and other receivables where the corresponding adjustment is recognised through a loss allowance account. Derecognition of financial assets The Group derecognises a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. On derecognition of a financial asset measured at amortised cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognised in profit or loss. On derecognition of an investment in equity instrument which the Group has elected on initial recognition to measure at FVTOCI, the cumulative gain or loss previously accumulated in the investments revaluation reserve is not reclassified to profit or loss, but is transferred to retained profits. 3. 重要會計政策（續） 金融工具（續） 金融資產（續） 金融資產減值（續） (v) 預期信貸虧損的計量及確認（續） 管理層定期檢討分組方法，以確保每 個分組的組成部分繼續具有類似的信 貸風險特徵。 利息收入基於金融資產的總賬面值計 算，除非該金融資產出現信貸減值， 在此情況下，利息收入根據金融資產 的攤銷成本計算。 本集團透過調整所有金融工具的賬面 值於損益確認該等金融工具的減值收 益或虧損，惟透過虧損撥備賬確認相 關調整的貿易及其他應收款項例外。 終止確認金融資產 本集團僅於資產產生的現金流量的合約權 利到期時，或於其轉移金融資產並同時轉 移持有該等資產絕大部分的風險及回報於 另一實體時終止確認金融資產。 於終止確認按攤銷成本計量的金融資產 時，資產賬面值與已收及應收代價總額間 的差額於損益中確認。 於終止確認本集團選擇於初步確認時按公 允值計入其他全面收益計量的權益工具投 資時，先前於重估儲備投資累計的累計收 益或虧損不會重新分類至損益，但會轉移 至保留盈利。