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 67 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) 2.2.2 Summary of effects arising from initial application of HKFRS 9 (Continued) (a) Available-for-sale investments From AFS equity instruments to FVTOCI The Group elected to present in OCI for the fair value changes of part of its equity investments previously classified as available-for-sale investments. These investments are not held for trading and not expected to be sold in the foreseeable future. At the date of initial application of HKFRS 9, RMB92,623,000 were reclassified from available-for-sale investments to equity instruments at FVTOCI, which were unquoted equity investments previously measured at cost less impairment under HKAS 39. The fair value gains of RMB35,218,000 (after tax) relating to those unquoted equity investments previously carried at cost less impairment were adjusted to equity instruments at FVTOCI and FVTOCI reserve as at 1 January 2018. From AFS instruments to FVTPL At the date of initial application of HKFRS 9, the Group’s equity investments of RMB36,750,000 were reclassified from available-for-sale investments to financial assets at FVTPL. The fair value changes were insignificant since these investments were made within the past one year and developed in the very early stage with no business changes after the commencement. 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） 2.2.2 初次應用香港財務報告準則第 9 號之影響 概述（續） (a) 可供出售投資 自可供出售權益工具至按公允值計入其 他全面收益列賬 本集團選擇將先前分類為可供出售投資 的部分股權投資的公允值變動呈列於 其他全面收益中。該等投資並非持作買 賣，且預期不會於可預見的未來出售。 於初次應用香港財務報告準則第 9 號之 日，金額為人民幣 92,623,000 的項目自 可供出售投資重新分類至按公允值計入 其他全面收益列賬的權益工具，該等工 具為先前根據香港會計準則第 39 號按成 本減減值計量的非上市股權投資。與該 等先前按成本減減值列賬的非上市股權 投資相關的人民幣 35,218,000 元的稅後 公允值收益於二零一八年一月一日調整 為按公允值計入其他全面收益列賬的權 益工具及按公允值計入其他全面收益列 賬的儲備。 自可供出售工具至按公允值計入損益 於初次應用香港財務報告準則第 9 號之 日，本集團金額為人民幣 36,750,000 元 的股權投資自可供出售投資重新分類至 按公允值計入損益的金融資產。由於該 等投資乃於過去一年內作出，且處於初 期發展階段，並未引起業務改變，故公 允值變動並不重大。