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 197 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) Derecognition of financial assets The Group derecognises a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. If the Group neither transfers nor retains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Group recognises its retained interest in the asset and an associated liability for amounts it may have to pay. If the Group retains substantially all the risks and rewards of ownership of a transferred financial asset, the Group continues to recognise the financial asset and also recognises a collateralised borrowing for the proceeds received. On derecognition of a financial asset measured at amortised cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognised in profit or loss. On derecognition of the receivables that are measured at FVTOCI, the cumulative gain or loss previously accumulated in the FVTOCI reserve is reclassified to profit or loss. On derecognition of an investment in equity instrument which the Group has elected on initial recognition to measure at FVTOCI, the cumulative gain or loss previously accumulated in the FVTOCI reserve is not reclassified to profit or loss, but is transferred to retained profits. 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） 終止確認金融資產 本集團僅於資產產生的現金流量的合 約權利到期時，或於其金融資產及實 質上其所有權的所有風險與回報轉移 至其他實體時終止確認金融資產。倘 本集團並未轉讓且未保留實質上擁有 權的所有風險與回報，並繼續控制已 轉讓資產，本集團確認其於資產的保 留權益以及其可能需要支付的相關負 債金額。倘本集團保留已轉讓金融資 產擁有權的所有風險與回報，則本集 團繼續確認金融資產，亦就已收所得 款項確認已抵押借貸。 於終止確認按攤銷成本計量的金融資 產時，資產賬面值與已收及應收代價 總額間的差額於損益中確認。 於終止確認按公允值計入其他全面收 益計量的應收款項時，先前於按公允 值計入其他全面收益列賬中的累計盈 虧重新分類至損益。 於終止確認本集團在初始確認時選擇 按公允值計入其他全面收益計量的權 益工具投資時，先前於按公允值計入 其他全面收益中的累計收益或虧損不 會重新分類至損益，而是轉移至保留 盈利。