Annual Report 2019

176 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 liabilities and equity (Continued) Financial liabilities at FVTPL (Continued) A financial liability is classified as held for trading if: • it has been acquired principally for the purpose of repurchasing it in the near term; or • on initial recognition it is part of a 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, except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument. Financial liabilities at amortised cost Financial liabilities at amortised cost, including trade and other payables, amounts due to related parties, bank borrowings, long term payables and bonds payable, are subsequently measured at amortised cost, using the effective interest method. Derecognition of financial liabilities The Group derecognises financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability derecognised and the consideration paid and payable is recognised in profit or loss. Derivative financial instruments Derivatives are initially recognised at fair value at the date when derivative contracts are entered into and are subsequently remeasured to their fair value at the end of the reporting period. The resulting gain or loss is recognised in profit or loss immediately. 3. 重要會計政策（續） 金融工具（續） 金融負債及權益（續） 按公允值計入損益的金融負債（續） 倘若出現下列情況，則金融負債將分類為 持作買賣： • 購入之主要目的為於不久將來購回； 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 • 其為衍生工具（作為金融擔保合約或指 定及實際對沖工具之衍生工具除外）。 按攤銷成本計量的金融負債 按攤銷成本計量的金融負債（包括貿易及其 他應付款項、應付關連人士款項、銀行借 貸、長期應付款項及應付債券）其後採用實 際利率法按攤銷成本計量。 終止確認金融負債 本集團於（及僅於）本集團的責任獲解除、 註銷或已屆滿時終止確認金融負債。終止 確認的金融負債賬面值與已付及應付代價 之差額於損益中確認。 衍生金融工具 衍生工具於衍生合約訂立日期初步按公允 值確認，並於其後於報告期末重新計量至 其公允值。所產生的收益或虧損即時於損 益中確認。