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 187 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) (iii) Equity instruments designated as at FVTOCI (Continued) Dividends from these investments in equity instruments are recognised in profit or loss when the Group’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment. Dividends are included in the “other income” line item in profit or loss. (iv) Financial assets at FVTPL Financial assets that do not meet the criteria for being measured at amortised cost or FVTOCI or designated as FVTOCI are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any fair value gains or losses recognised in profit or loss. The net gain or loss recognised in profit or loss excludes any dividend or interest earned on the financial asset and is included in the “other gains and losses” line item. 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） (iii) 指定按公允值計入其他全面收益的 權益工具 （續） 當本集團有權收取股息時，該等來 自於權益工具投資的股息於損益 中確認，除非確定該等股息為收回 部分投資成本。股息於損益中計入 「其他收益」項目中。 (iv) 按公允值計入損益的金融資產 金融資產如不符合按攤銷成本計量 或按公允值計入其他全面收益計量 或指定為按公允值計入其他全面收 益的條件，則按公允值計入損益的 方式計量。 在各報告期末，按公允值計入損益 的金融資產按公允值計量，而任 何公允值收益或虧損則於損益中確 認。於損益確認的收益或虧損淨額 不包括金融資產賺取的任何股息或 利息及計入「其他收益及虧損」項 目下。