Annual Report 2021

185 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) Financial assets (Continued) Classification and subsequent measurement of financial assets (Continued) (i) Amortised cost and interest income Interest income is recognised using the effective interest method for financial assets measured subsequently at amortised cost. Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset, expect for financial assets that have subsequently become credit-impaired. For financial assets that have subsequently become credit-impaired, interest income is recognised by applying the effective interest rate to the amortised cost of the financial asset from the next reporting period. If the credit risk on the credit-impaired financial instrument improves so that the financial asset is no longer credit-impaired, interest income is recognised by applying the effective interest rate to the gross carrying amount of the financial asset from the beginning of the reporting period following the determination that the asset is no longer credit-impaired. 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） (i) 攤銷成本及利息收入 其後按攤銷成本計量的金融資產的 利息收入採用實際利率法確認。利 息收入按對金融資產的總賬面值應 用實際利率的方式計算，惟其後出 現信貸減值的金融資產除外。有關 其後出現信貸減值的金融資產，利 息收入按照應用於該金融資產下一 報告期的攤銷成本採用實際利率進 行確認。倘信貸減值金融工具的信 貸風險得以改善，使金融資產不再 出現信貸減值，則利息收入將透過 於確定資產不再出現信貸減值後的 報告期間開始起對金融資產賬面總 值應用實際利率確認。