Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四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 183 舜宇光學科技（集團）有限公司 • 2024 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Financial instruments (Continued) Financial assets (Continued) Classification and subsequent measurement of financial assets (Continued) Financial assets that meet the following conditions are subsequently measured at FVTOCI: • the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling the financial assets; and • the contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. All other financial assets are subsequently measured at FVTPL, except that at initial recognition of a financial asset the Group may irrevocably elect to present subsequent changes in fair value of an equity investment in other comprehensive income 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. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 金融工具 （續） 金融資產（續） 金融資產的分類和其後計量 （續） 滿足以下條件其後按公允值計入其他 全面收益的金融資產： • 以收取合約現金流量及出售金融資 產為目的之經營模式下持有之金融 資產；及 • 金融資產之合約條款於指定日期產 生之現金流量純粹為支付本金及未 償還本金之利息。 所有其他金融資產其後按公允值計入 損益計量，惟在初步確認金融資產 時，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於 其他全面收益中呈列股權投資之公允 值之其後變動。