Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 96 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） 按公允值計入損益之金融資產 按公允值計入損益之金融資產有兩個次類 別，包括持作買賣金融資產和那些初始確認 時被指定為按公允值計入損益之金融資產。 倘符合下列條件，則列為持作買賣金融資 產： • 收購主要目的為於短期內出售；或 • 屬於本集團整體管理且有實際跡象顯示 會於短期獲利回吐的金融工具可識別投 資組合部分；或 • 並無指定及用作對沖工具的衍生工具。 倘符合下列條件，金融資產除持作買賣金融 資產外，可能在初始確認時被指定為按公允 值計入損益之金融資產： • 這種認定消除了或大大降低了可能產生 的測定或確認的不一致性；或 • 集團金融資產的組成部分，包括一組金 融資產或金融負債或兩者兼而有之，在 公允價值的基礎上進行管理和業績評 價，與本集團的風險管理記錄或投資策 略和公司內部提供的資訊的相一致；或 • 該合同組成部分含有一種或多種嵌入式 衍生工具，並且香港會計準則第 39 號許 可整個合併合同（資產或負債）將被指定 為在按公允值計入損益之金融資產。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial assets (Continued) Financial assets at fair value through profit or loss Financial assets at FVTPL has two subcategories, including financial assets held for trading and those designated as at FVTPL on initial recognition. A financial asset is classified as held for trading if: • it has been acquired principally for the purpose of selling in the near future; or • it is a part of an identified portfolio of financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or • it is a derivative that is not designated and effective as a hedging instrument. A financial asset other than a financial asset held for trading may be designated as at FVTPL upon initial recognition if: • such designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or • the financial asset forms part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on a fair value basis, in accordance with the Group’s documented risk management or investment strategy, and information about the grouping is provided internally on that basis; or • it forms part of a contract containing one or more embedded derivatives, and HKAS 39 permits the entire combined contract (asset or liability) to be designated as at FVTPL.