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 61 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) Financial assets at FVTPL Financial assets that do not meet the criteria for being measured at amortised cost or FVTOCI or designated as FVTOCI are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any fair value gains or losses recognised in profit or loss. The net gain or loss recognised in profit or loss excludes any dividend or interest earned on the financial asset and is included in the “other gains and losses” line item. The directors of the Company reviewed and assessed the Group’s financial assets as at 1 January 2018 based on the facts and circumstances that existed at that date. Changes in classification and measurement on the Group’s financial assets and the impacts thereof are detailed in Note 2.2.2. Impairment under ECL model The Group recognises a loss allowance for ECL on financial assets which are subject to impairment under HKFRS 9 (including trade and other receivables, amounts due from related parties, bank balances and cash, short term fixed deposits and pledged bank deposits). The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition. 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） 按公允值計入損益的金融資產 金融資產如不符合按攤銷成本計量或按透過 其他全面收益按公允值列賬計量或指定為按 按公允值計入其他全面收益列賬的條件，則 按公允值計入損益的方式計量。 在各報告期末，按公允值計入損益的金融資 產按公允值計量，而任何公允值收益或虧損 則於損益中確認。於損益確認的收益或虧損 淨額不包括任何股息或金融資產賺得的利 息，並計入「其他收益及虧損」項目下。 本公司董事根據當日存在的事實及情況於二 零一八年一月一日審閱及評估本集團的金融 資產。本集團金融資產分類和計量的變動及 其影響的詳情載於附註 2.2.2 。 預期信貸虧損模式項下的減值 本集團就根據香港財務報告準則第 9 號面臨減 值的金融資產（包括貿易及其他應收款項、應 收關連人士款項、銀行結餘及現金、短期定 期存款及已抵押銀行存款）的預期信貸虧損確 認虧損撥備。預期信貸虧損金額於各報告日 期更新，以反映自初始確認起的信貸風險變 動。