Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 211 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五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. 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) (i) Amortised cost and interest income Interest income is recognised using the effective interest method for financial assets measured subsequently at amortised cost and at FVTOCI. Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset, expect for financial assets that have subsequently become credit- impaired (see below). For financial assets that have subsequently become credit-impaired, interest income is recognised by applying the effective interest rate to the amortised cost of the financial asset from the next reporting period. If the credit risk on the credit-impaired financial instrument improves so that the financial asset is no longer credit-impaired, interest income is recognised by applying the effective interest rate to the gross carrying amount of the financial asset from the beginning of the reporting period following the determination that the asset is no longer credit-impaired. 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） (i) 攤銷成本及利息收入 其後按攤銷成本及按公允值計入其 他全面收益計量的金融資產乃採 用實際利率法確認利息收入。利息 收入按對金融資產的總賬面值應用 實際利率的方式計算，惟其後出 現信貸減值的金融資產除外（見下 文）。有關其後出現信貸減值的金 融資產，利息收入按照應用於該金 融資產下一報告期的攤銷成本採用 實際利率進行確認。倘信貸減值金 融工具的信貸風險得以改善，使金 融資產不再出現信貸減值，則利息 收入將透過於確定資產不再出現信 貸減值後的報告期間開始起對金融 資產賬面總值應用實際利率確認。