Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 舜宇光學科技（集團）有限公司 2018 中期報告 59 2. PRINCIPAL ACCOUNTING POLICIES (Continued) 2.2 Impacts and changes in accounting policies of app l i ca t i on on HKFRS 9 F i nanc i a l I ns t r umen t s (Continued) 2.2.1 Key changes in accounting policies resulting from application of HKFRS 9 (Continued) Classification and measurement of financial assets (Continued) Debt instruments that meet the following conditions are subsequently measured at amortised cost: • the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and • the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. All other financial assets are subsequently measured at fair value through profit or loss (“FVTPL”), except that at the date of initial application/initial recognition of a financial asset the Group may irrevocably elect to present subsequent changes in fair value of an equity investment in other comprehensive income (“OCI”) if that equity investment is neither held for trading nor contingent consideration recognised by an acquirer in a business combination to which HKFRS 3 Business Combinations applies. 2. 主要會計政策（續） 2.2 應用香港財務報告準則第 9 號金融工具的 會計政策影響及變動（續） 2.2.1 應用香港財務報告準則第 9 號導致會計政 策的主要變動（續） 金融資產的分類和計量（續） 滿足以下條件其後按攤銷成本計量的債務工 具： • 以收取合約現金流量為目的而持有金融 資產之經營模式下持有之金融資產；及 • 金融資產之合約條款於指定日期產生之 現金流量純粹為支付本金及未償還本金 之利息。 所有其他金融資產其後按公允值計入損益 （「按公允值計入損益」）計量，惟在首次應 用╱初步確認金融資產時，倘該股權投資並 非持作買賣，亦非收購方於香港財務報告準 則第 3 號業務合併適用的業務合併中確認的或 然代價，則本集團可不可撤銷地選擇呈列其 他全面收益（「其他全面收益」）股權投資之公 允值之其後變動。