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 196 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) Foreign exchange gains and losses The carrying amount of financial assets that are denominated in a foreign currency is determined in that foreign currency and translated at the spot rate at the end of each reporting period. Specifically: • For financial assets measured at amortised cost that are not part of a designated hedging relationship, exchange differences are recognised in profit or loss in the ‘Other gains and losses’ line item (Note 7b) as part of the net foreign exchange gains/(losses); • For financial assets measured at FVTPL that are not part of a designated hedging relationship, exchange differences are recognised in profit or loss in the ‘Other gains and losses’ line item as part of the gain/(loss) on changes in fair value of derivative financial instruments (Note 7b); • For equity instruments measured at FVTOCI, exchange differences are recognised in other comprehensive income in FVTOCI reserve. 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） 匯兌收益及虧損 以外幣計值金融資產的賬面值以相關 外幣釐定，並於各報告期末按即期匯 率換算。特別是： • 就並非為指定對沖關係一部分之按 攤銷成本計量的金融資產而言， 匯兌差額於損益中「其他收益及虧 損」項目中確認（附註 7b ）為外匯 收益╱（虧損）淨額的一部分； • 就並非為指定對沖關係一部分之按 公允值計入損益的金融資產而言， 匯兌差額於損益中「其他收益及虧 損」項目中確認為衍生金融工具公 允值變動的收益╱（虧損）（附註 7b ）； • 就按公允值計入其他全面收益計量 的權益工具而言，匯兌差額於按公 允值計入其他全面收益的儲備內其 他全面收益中確認。