Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 179 舜宇光學科技（集團）有限公司 • 2023 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Financial instruments Financial assets and financial liabilities are recognised when a group entity becomes a party to the contractual provisions of the instrument. All regular way purchases or sales of financial assets are recognised and derecognised on a trade date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the market place. Financial assets and financial liabilities are initially measured at fair value except for trade receivables arising from contracts with customers which are initially measured in accordance with HKFRS 15. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets or financial liabilities at FVTPL) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognised immediately in profit or loss. The effective interest method is a method of calculating the amortised cost of a financial asset or financial liability and of allocating interest income and interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts and payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial asset or financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 金融工具 當集團實體成為工具合約條文的訂約 方時，金融資產及金融負債方獲確 認。所有以正規途徑買賣之金融資產 乃按交易日期基準確認及取消確認。 正規途徑買賣乃要求於市場法規或慣 例所確定之時間框架內交付資產之金 融資產買賣。 金融資產及金融負債初步按公允值計 量，惟根據香港財務報告準則第 15 號 初步計量的與客戶合約產生的貿易應 收款項除外。交易成本直接歸屬於收 購或發行金融資產及金融負債（按公允 值計入損益的金融資產或金融負債除 外），在初始確認時適當地計入或自金 融資產或金融負債的公允值中扣除。 直接歸屬於收購按公允值計入損益的 金融資產或金融負債的交易成本，即 時於損益中確認。 實際利率法為計算金融資產或金融負 債的攤銷成本以及於相關期間內分配 利息收入及利息支出的方法。實際利 率指在金融資產或金融負債的預計年 期內或（如適用）較短期間內準確折算 估計未來現金收入及支出（包括構成 實際利率整體部分的所有已付或已收 的費用及點數、交易成本及其他溢價 或折扣）至初步確認時的賬面淨值的利 率。