Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 225 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) Foreign exchange gains and losses The carrying amount of financial assets that are denominated in a foreign currency is determined in that foreign currency and translated at the spot rate at the end of each reporting period. Specifically: • For financial assets measured at amortised cost that are not part of a designated hedging relationship, exchange differences are recognised in profit or loss in the ‘Other gains and losses’ line item (Note 6b) as part of the net foreign exchange gains/(losses); • For financial assets measured at FVTPL that are not part of a designated hedging relationship, exchange differences are recognised in profit or loss in the ‘Other gains and losses’ line item as part of the gain/(loss) on changes in fair value of derivative financial instruments (Note 6b); • For equity instruments measured at FVTOCI, exchange differences are recognised in other comprehensive income in FVTOCI reserve. 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） 匯兌收益及虧損 以外幣計值金融資產的賬面值以相關 外幣釐定，並於各報告期末按即期匯 率換算。特別是： • 就並非為指定對沖關係一部分之按 攤銷成本計量的金融資產而言， 匯兌差額於損益中「其他收益及虧 損」項目中確認（附註 6b ）為外匯 收益╱（虧損）淨額的一部分； • 就並非為指定對沖關係一部分之按 公允值計入損益的金融資產而言， 匯兌差額於損益中「其他收益及虧 損」項目中確認為衍生金融工具公 允值變動的收益╱（虧損）（附註 6b ）； • 就按公允值計入其他全面收益計量 的權益工具而言，匯兌差額於按公 允值計入其他全面收益的儲備內其 他全面收益中確認。