Annual Report 2021

199 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） 衍生金融工具 衍生工具於衍生合約訂立日期初步按 公允值確認，並於其後於報告期末重 新計量至其公允值。所產生的收益或 虧損即時於損益中確認。 4. 估計不確定因素的主要來源 於應用附註 3 所述本集團之會計政策時，本 公司董事須就未能於其他來源取得之資產 及負債賬面值作出判斷、估計及假設。該 等估計及有關假設乃根據過往經驗及被視 為相關之其他因素而作出。實際結果或有 別於該等估計。 估計及相關假設將受到持續檢討。倘會計 估計修訂只影響該期間，則有關會計估計 的修訂會在修訂估計期間確認，或倘有關 修訂同時影響當前及未來期間，則有關修 訂會在修訂期間及未來期間確認。 以下為於報告期末很可能導致下一個財政 年度資產及負債賬面值出現重大調整的有 關將來之主要假設及其他估計不確定因素 的主要來源。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Financial instruments (Continued) Derivative financial instruments Derivatives are initially recognised at fair value at the date when derivative contracts are entered into and are subsequently remeasured to their fair value at the end of the reporting period. The resulting gain or loss is recognised in profit or loss immediately. 4. KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the Group’s accounting policies, which are described in Note 3, the directors of the Company are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on- going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The following are the key assumptions concerning the future, and other key sources of estimation uncertainty at the end of the reporting period that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.