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 60 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2018 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) Equity instruments designated as at FVTOCI At the date of initial application/initial recognition, the Group may make an irrevocable election (on an instrument-by- instrument basis) to designate investments in equity instruments as at FVTOCI. Investments in equity instruments at FVTOCI are initially measured at fair value plus transaction costs. Subsequently, they are measured at fair value with gains and losses arising from changes in fair value recognised in OCI and accumulated in the FVTOCI reserve; and are not subject to impairment assessment. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments, and will be transferred to retained profits. Dividends on these investments in equity instruments are recognised in profit or loss when the Group’s right to receive the dividends is established in accordance with HKFRS 9, unless the dividends clearly represent a recovery of part of the cost of the investment. Dividends are included in the “other income” line item in profit or loss. 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） 指定按公允值計入其他全面收益列賬的權益 工具 於首次應用╱初步確認之時，本集團可按個 別工具基準作出不可撤回的選擇，指定權益 工具之投資為按公允值計入其他全面收益列 賬類別。 按公允值計入其他全面收益之權益工具的投 資初步按公允值加交易成本計量。其後，權 益工具按公允值計量，其公允值變動產生的 收益及虧損於其他全面收益確認及於按公允 值計入其他全面收益列賬的儲備累計；無須 作減值評估。累計損益將不重新分類至出售 股權投資之損益，並將轉撥至保留盈利。 當本集團根據香港財務報告準則第 9 號確認收 取股息的權利確立時，該等權益工具投資的 股息於損益中確認，除非股息明確表示收回 部分投資成本。股息計入損益中「其他收入」 的項目。