Annual Report 2021

183 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Financial instruments (Continued) The effective interest method is a method of calculating the amortised cost of a financial asset or financial liability and of allocating interest income and interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts and payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial asset or financial liability, or, where appropriate, a shorter period to the net carrying amount on initial recognition. Financial assets Classification and subsequent measurement of financial assets Financial assets that meet the following conditions are subsequently measured at amortised cost: • the financial asset is held within a business model whose objective is to collect contractual cash flows; and • the contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets that meet the following conditions are subsequently measured at FVTOCI: • the financial asset is held within a business model whose objective is achieved by both selling and collecting contractual cash flows; and • the contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 金融工具（續） 實際利率法為計算金融資產或金融負 債的攤銷成本以及於相關期間內分配 利息收入及利息支出的方法。實際利 率指在金融資產或金融負債的預計年 期內或（如適用）較短期間內準確折算 估計未來現金收入及支出（包括構成 實際利率整體部分的所有已付或已收 的費用及點數、交易成本及其他溢價 或折扣）至初步確認時的賬面淨值的利 率。 金融資產 金融資產的分類和其後計量 滿足以下條件其後按攤銷成本計量的 金融資產： • 以收取合約現金流量為目的之經營 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。 滿足以下條件其後按公允值計入其他 全面收益的金融資產： • 以出售及收取合約現金流量為目的 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。