Annual Report 2021

186 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) (ii) Equity instruments designated as at FVTOCI Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognised in other comprehensive income and accumulated in the FVTOCI reserve; and are not subject to impairment assessment. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments, and will be transferred to retained profits. Dividends from these investments in equity instruments are recognised in profit or loss when the Group’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment. Dividends are included in the “other income” line item in profit or loss. 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） (ii) 指定按公允值計入其他全面收益的 權益工具 按公允值計入其他全面收益之權益 工具的投資其後按公允值計量，其 公允值變動產生的收益及虧損於其 他全面收益確認及於按公允值計入 其他全面收益列賬的儲備累計；無 須作減值評估。累計損益將不重新 分類至出售股權投資之損益，並將 轉移至保留盈利。 當本集團有權收取股息時，該等來 自於權益工具投資的股息於損益 中確認，除非確定該等股息為收回 部分投資成本。股息於損益中計入 「其他收益」項目中。