Annual Report 2024

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 186 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 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) (ii) Receivables classified as at FVTOCI Subsequent changes in the carrying amounts for receivables classified as at FVTOCI as a result of interest income calculated using the effective interest method are recognised in profit or loss. All other changes in the carrying amount of these receivables are recognised in other comprehensive income and accumulated under the heading of FVTOCI reserve. Impairment allowances are recognised in profit or loss with corresponding adjustment to other comprehensive income without reducing the carrying amounts of these receivables. When these receivables are derecognised, the cumulative gains or losses previously recognised in other comprehensive income are reclassified to profit or loss. (iii) Equity instruments designated as at FVTOCI Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognised in other comprehensive income and accumulated in the FVTOCI reserve; and are not subject to impairment assessment. The cumulative gain or loss is not reclassified to profit or loss on disposal of the equity investments, and is transferred to retained profits. 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） (ii) 分類為按公允值計入其他全面收益 的應收款項 分類為按公允值計入其他全面收益 的應收款項賬面值因使用實際利率 法計算的利息收入而出現的其後變 動於損益中確認。該等應收款項賬 面值的所有其他變動於其他全面收 益確認，並於按公允值計入其他全 面收益列賬的儲備項下累計。減值 撥備於損益中確認，並在不減少該 等應收款項賬面值的情況下對其他 全面收益作出相應調整。當該等應 收款項終止確認時，先前於其他全 面收益中確認的累計盈虧重新分類 至損益。 (iii) 指定按公允值計入其他全面收益的 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。累計損益不會重新 分類至出售股權投資之損益，並轉 移至保留盈利。