Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 175 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 liabilities and equity Classification as debt or equity Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instrument An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognised at the proceeds received, net of direct issued costs. Repurchase of the Company’s own equity instruments is recognised and deducted directly in equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Company’s own equity instruments. Financial liabilities All financial liabilities are subsequently measured at amortised cost using the effective interest method or at FVTPL. Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when the financial liability is (i) contingent consideration of an acquirer in a business combination to which HKFRS 3 applies, (ii) held for trading, or (iii) it is designated as at FVTPL. 3. 重要會計政策（續） 金融工具（續） 金融負債及權益 分類為負債或權益 債務及權益工具按合約安排的內容以及金 融負債及權益工具的定義而分類為金融負 債或權益。 權益工具 權益工具乃證明實體於扣減所有負債的資 產中擁有剩餘權益的任何合同。本公司所 發行的權益工具乃按所收取的款項扣減直 接發行成本確認。 購回本公司本身的權益工具會直接於權益 中確認及扣減。購入、出售、發行或註銷 本公司本身的權益工具概不會於損益中確 認收益或虧損。 金融負債 所有金融負債其後採用實際利率法按攤銷 成本或按公允值計入損益計量。 按公允值計入損益的金融負債 當金融負債為 (i) 於香港財務報告準則第 3 號 適用時由收購方支付作為業務合併一部分 的或然代價； (ii) 持作買賣；或 (iii) 指定為按 公允值計入損益時，會分類為按公允值計 入損益的金融負債。