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 195 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) Impairment of financial assets subject to impairment assessment under HKFRS 9 (Continued) (v) Measurement and recognition of ECL (Continued) Interest income is calculated based on the gross carrying amount of the financial asset unless the financial asset is credit impaired, in which case interest income is calculated based on amortised cost of the financial asset. Except for receivables that are measured at FVTOCI, the Group recognises an impairment gain or loss in profit or loss for all financial instruments by adjusting their carrying amount, with the exception of trade and other receivables where the corresponding adjustment is recognised through a loss allowance account. For receivables that are measured at FVTOCI, the loss allowance is recognised in other comprehensive income and accumulated in the FVTOCI reserve without reducing the carrying amount of these receivables. Such amount represents the changes in the FVTOCI reserve in relation to accumulated loss allowance. 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） 須根據香港財務報告準則第 9 號進行減 值評估的金融資產之減值（續） (v) 預期信貸虧損的計量及確認（續） 利息收入基於金融資產的總賬面值 計算，除非該金融資產出現信貸減 值，在此情況下，利息收入根據金 融資產的攤銷成本計算。 除按公允值計入其他全面收益計量 的應收款項外，本集團透過調整所 有金融工具的賬面值於損益確認該 等金融工具的減值收益或虧損，惟 透過虧損撥備賬確認相關調整的貿 易及其他應收款項例外。就按公允 值計入其他全面收益計量的應收款 項而言，虧損撥備於其他全面收益 中確認，並在不減少該等應收款項 賬面值的情況下，按公允值計入其 他全面收益列賬的儲備累計。該金 額代表與累計虧損撥備有關的按公 允值計入其他全面收益列賬的儲備 之變動。