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 182 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 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) (i) Amortised cost and interest income Interest income is recognised using the effective interest method for financial assets measured subsequently at amortised cost and receivables subsequently measured at FVTOCI. Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset, expect for financial assets that have subsequently become credit-impaired. For financial assets that have subsequently become credit-impaired, interest income is recognised by applying the effective interest rate to the amortised cost of the financial asset from the next reporting period. If the credit risk on the credit-impaired financial instrument improves so that the financial asset is no longer credit-impaired, interest income is recognised by applying the effective interest rate to the gross carrying amount of the financial asset from the beginning of the reporting period following the determination that the asset is no longer credit-impaired. 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） (i) 攤銷成本及利息收入 其後按攤銷成本計量的金融資產及 其後按公允值計入其他全面收益計 量的應收款項的利息收入採用實際 利率法確認。利息收入按對金融資 產的總賬面值應用實際利率的方式 計算，惟其後出現信貸減值的金融 資產除外。有關其後出現信貸減值 的金融資產，利息收入按照應用於 該金融資產下一報告期的攤銷成本 採用實際利率進行確認。倘信貸減 值金融工具的信貸風險得以改善， 使金融資產不再出現信貸減值，則 利息收入將透過於確定資產不再出 現信貸減值後的報告期間開始起對 金融資產賬面總值應用實際利率確 認。