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 198 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 liabilities and equity Classification as debt or equity Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instrument An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognised at the proceeds received, net of direct issued costs. Repurchase of the Company’s own equity instruments is recognised and deducted directly in equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of the Company’s own equity instruments. Financial liabilities All financial liabilities are subsequently measured at amortised cost using the effective interest method or at FVTPL. Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when the financial liability is (i) contingent consideration of an acquirer in a business combination to which HKFRS 3 applies, (ii) held for trading, or (iii) it is designated as at FVTPL. 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） 金融負債及權益 分類為負債或權益 債務及權益工具按合約安排的實質內 容以及金融負債及權益工具的定義而 分類為金融負債和權益工具。 權益工具 權益工具乃證明於扣減所有負債後於 實體的資產中擁有剩餘權益的任何合 同。本公司所發行的權益工具乃按所 收取的款項扣減直接發行成本後的淨 額確認。 回購本公司自有的權益工具會直接於 權益中確認及扣減。購入、出售、發 行或註銷本公司自有的權益工具概不 會於損益中確認收益或虧損。 金融負債 所有金融負債均採用實際利率法按攤 銷成本或按公允值計入損益進行後續 計量。 按公允值計入損益的金融負債 當金融負債為 (i) 於香港財務報告準則第 3 號適用的業務合併中收購方支付的或 然代價； (ii) 持作買賣；或 (iii) 指定為按 公允值計入損益時，會分類為按公允 值計入損益的金融負債。