Annual Report 2021

187 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. 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） (iii) 按公允值計入損益的金融資產 金融資產如不符合按攤銷成本計量 或按公允值計入其他全面收益計量 或指定為按公允值計入其他全面收 益的條件，則按公允值計入損益的 方式計量。 在各報告期末，按公允值計入損益 的金融資產按公允值計量，而任 何公允值收益或虧損則於損益中確 認。於損益確認的收益或虧損淨額 不包括金融資產賺取的任何股息或 利息及計入「其他收益及虧損」項 目下。 金融資產減值 本集團根據預期信貸虧損（「 預期信貸 虧損 」）模型對金融資產（包括按攤銷成 本計量的債務工具、貿易及其他應收 款項、應收一名關連人士款項、已抵 押銀行存款、定期存款、短期定期存 款及銀行結餘）進行減值評估，其須根 據香港財務報告準則第 9 號進行減值評 估。預期信貸虧損金額於各報告日期 更新，以反映自初始確認起的信貸風 險變動。 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) (iii) Financial assets at FVTPL Financial assets that do not meet the criteria for being measured at amortised cost or FVTOCI or designated as FVTOCI are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any fair value gains or losses recognised in profit or loss. The net gain or loss recognised in profit or loss exclude any dividend or interest earned on the financial asset and is included in the “other gains and losses” line item. Impairment of financial assets The Group performs impairment assessment under expected credit loss (“ ECL ”) model on financial assets (including debt instruments at amortised cost, trade and other receivables, amount due from a related party, pledged bank deposits, times deposits, short term fixed deposits and bank balances) which are subject to impairment assessment under HKFRS 9. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition.