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 185 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) (iv) Financial assets at FVTPL Financial assets that do not meet the criteria for being measured at amortised cost or FVTOCI or designated as FVTOCI are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any fair value gains or losses recognised in profit or loss. The net gain or loss recognised in profit or loss exclude any dividend or interest earned on the financial asset and is included in the “other gains and losses” line item. 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） (iv) 按公允值計入損益的金融資產 金融資產如不符合按攤銷成本計量 或按公允值計入其他全面收益計量 或指定為按公允值計入其他全面收 益的條件，則按公允值計入損益的 方式計量。 在各報告期末，按公允值計入損益 的金融資產按公允值計量，而任 何公允值收益或虧損則於損益中確 認。於損益確認的收益或虧損淨額 不包括金融資產賺取的任何股息或 利息及計入「其他收益及虧損」項 目下。