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 199 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 liabilities and equity (Continued) Financial liabilities at FVTPL (Continued) A financial liability is held for trading if: • it has been acquired principally for the purpose of repurchasing it in the near term; or • on initial recognition it is part of a portfolio of identified financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or • it is a derivative, except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument. Financial liabilities at amortised cost Financial liabilities at amortised cost, including trade and other payables, amounts due to related parties, bank borrowings, long term payables and bonds payable, are subsequently measured at amortised cost, using the effective interest method. 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（續） 按公允值計入損益的金融負債（續） 倘若出現下列情況，則金融負債將持 作買賣： • 購入之主要目的為於不久將來購 回；或 • 於初步確認時，其為本集團聯合管 理之已識別金融工具組合之一部 分，而近期實際具備短期獲利之模 式；或 • 其為衍生工具（作為金融擔保合約 或指定及實際對沖工具之衍生工具 除外）。 按攤銷成本計量的金融負債 按攤銷成本計量的金融負債（包括貿 易及其他應付款項、應付關連人士款 項、銀行借貸、長期應付款項及應付 債券）其後採用實際利率法按攤銷成本 計量。