Annual Report 2021

184 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Financial instruments (Continued) Financial assets (Continued) Classification and subsequent measurement of financial assets (Continued) All other financial assets are subsequently measured at FVTPL, except that at the date of 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 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. A financial asset is held for trading if: • it has been acquired principally for the purpose of selling in the near term; or • on initial recognition it is a part of portfolio of identified financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or • it is a derivative that is not designated and effective as a hedging instrument. In addition, the Group may irrevocably designate a financial asset that are required to be measured at the amortised cost or FVTOCI as measured at FVTPL if doing so eliminates or significantly reduces an accounting mismatch. 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） 金融資產（續） 金融資產的分類和其後計量（續） 所有其他金融資產其後按公允值計入 損益計量，惟在初步確認金融資產當 日，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於 其他全面收益中呈列股權投資之公允 值之其後變動。 倘若出現下列情況，則金融資產將持 作買賣： • 產生之主要目的為於不久將來出售 而購回；或 • 於初步確認時，其為本集團聯合管 理之已識別金融工具組合之一部 分，而近期實際具備短期獲利之模 式；或 • 其為不指定及有效作為對沖工具之 衍生工具。 此外，倘如此可消除或大幅減少會計 錯配，則本集團可不可撤銷地指定符 合按攤銷成本或按公允值計入其他全 面收益計量的金融資產按以公允值計 入損益計量。