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 181 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 (Continued) Financial assets (Continued) Classification and subsequent measurement of financial assets (Continued) A financial asset is held for trading if: • it has been acquired principally for the purpose of selling in the near term; or • on initial recognition it is a part of portfolio of identified financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or • it is a derivative that is not designated and effective as a hedging instrument. In addition, the Group may irrevocably designate a financial asset that are required to be measured at the amortised cost or FVTOCI as measured at FVTPL if doing so eliminates or significantly reduces an accounting mismatch. 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（續） 金融資產（續） 金融資產的分類和其後計量（續） 倘若出現下列情況，則金融資產將持 作買賣： • 產生之主要目的為於不久將來出售 而購回；或 • 於初步確認時，其為本集團聯合管 理之已識別金融工具組合之一部 分，而近期實際具備短期獲利之模 式；或 • 其為不指定及有效作為對沖工具之 衍生工具。 此外，倘如此可消除或大幅減少會計 錯配，則本集團可不可撤銷地指定符 合按攤銷成本或按公允值計入其他全 面收益計量的金融資產按以公允值計 入損益計量。