Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 98 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2008 綜合財務報表附註 截至二零零八年十二月三十一日止年度 3. 主要會計政策（續） 金融工具（續） 金融資產（續） 可供出售金融資產（續） 在活躍市場並無報價及公允值未能可靠計量 的可供出售股權投資及與其相關之衍生工具 必須以交付有關非報價股本工具以結付，於 首次確認後之各結算日按成本減任何已識別 減值虧損計量（見下文有關金融資產減值虧 損的會計政策）。 金融資產減值 金融資產（按公允值計入損益之金融資產除 外）於各結算日評定是否有減值跡象。倘有 客觀證據顯示金融資產之預期未來現金流量 受首次確認該金融資產後發生之一項或多項 事件影響時，則金融資產會減值。 倘可供出售股權投資之公允值大幅或長期下 跌至低於成本，則視為出現減值的客觀證據。 所有其他金融資產減值之客觀證據可包括： • 發行人或交易對手出現重大財政困難； 或 • 拖欠利息或本金；或 • 借款人可能破產或財務重組。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial assets (Continued) Available-for-sale of financial assets (Continued) For available-for-sale equity investments that do not have a quoted market price in an active market and whose fair value cannot be reliably measured and derivatives that are linked to and must be settled by delivery of such unquoted equity instruments, they are measured at cost less any identified impairment losses at each balance sheet date subsequent to initial recognition (see accounting policy on impairment loss on financial assets below). Impairment of financial assets Financial assets, other than those at FVTPL, are assessed for indicators of impairment at each balance sheet date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the financial assets have been affected. For an available-for-sale equity investment, a significant or prolonged decline in the fair value of that investment below its cost is considered to be objective evidence of impairment. For all other financial assets, objective evidence of impairment could include: • significant financial difficulty of the issuer or counterparty; or • default or delinquency in interest or principal payments; or • it becoming probable that the borrower will enter bankruptcy or financial re-organisation.