Annual Report 2021

197 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） 金融負債及權益（續） 權益工具 權益工具乃證明於扣減所有負債後於 實體的資產中擁有剩餘權益的任何合 同。本公司所發行的權益工具乃按所 收取的款項扣減直接發行成本確認。 購回本公司本身的權益工具會直接於 權益中確認及扣減。購入、出售、發 行或註銷本公司本身的權益工具概不 會於損益中確認收益或虧損。 金融負債 所有金融負債其後採用實際利率法按 攤銷成本或按公允值計入損益計量。 按公允值計入損益的金融負債 當金融負債為 (i) 於香港財務報告準則第 3 號適用的業務合併中收購方支付的或 然代價； (ii) 持作買賣；或 (iii) 指定為按 公允值計入損益時，會分類為按公允 值計入損益的金融負債。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Financial instruments (Continued) Financial liabilities and equity (Continued) Equity instrument An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognised at the proceeds received, net of direct issued costs. Repurchase of the Company’s own equity instruments is recognised and deducted directly in equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Company’s own equity instruments. Financial liabilities All financial liabilities are subsequently measured at amortised cost using the effective interest method or at FVTPL. Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when the financial liability is (i) contingent consideration of an acquirer in a business combination to which HKFRS 3 applies, (ii) held for trading, or (iii) it is designated as at FVTPL.