Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 100 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） 金融資產減值（續） 就按攤銷成本列賬之金融資產而言，如在隨 後期間減值虧損金額減少，而有關減少在客 觀上與確認減值後發生之事件有關，則過往 已確認之減值虧損將透過損益撥回，惟該資 產於減值被撥回當日之賬面值不得超過未確 認減值時之攤銷成本。 可供出售股權投資減值虧損在隨後期間將不 會於損益撥回。減值虧損後的公允值增加直 接於權益確認。 金融負債及股本 由集團公司發行之金融負債及股本工具按所 訂立合約安排之內容以及金融負債及股本工 具之定義而分類。 股本工具為可證明於本集團資產內存在剩餘 權益（經扣除其所有負債）之任何合約。本集 團金融負債分類為其他金融負債。 實際利息法 實際利息法為計算金融負債之攤銷成本以及 於相關期間內分配利息開支之方法。實際利 率指於金融負債之預計可用年期內或（倘適 用）較短期間內準確折算估計未來現金付款 的利率。 利息費用基於實際利息法確認。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial assets (Continued) Impairment of financial assets (Continued) For financial assets measured at amortised cost, if, in a subsequent period, the amount of impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment losses was recognised, the previously recognised impairment loss is reversed through profit or loss to the extent that the carrying amount of the asset at the date the impairment is reversed does not exceed what the amortised cost would have been had the impairment not been recognised. Impairment losses on available-for-sale equity investments will not be reversed in profit or loss in subsequent periods. Any increase in fair value subsequent to impairment loss is recognised directly in equity. Financial liability and equity Financial liabilities and equity instruments issued by a group entity are classified according to the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Group after deducting all of its liabilities. The Group’s financial liabilities are generally classified as other financial liabilities. Effective interest method The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period. Interest expense is recognised on an effective interest basis.