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 200 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 (Continued) Foreign exchange gains and losses For financial liabilities that are denominated in a foreign currency and are measured at amortised cost at the end of each reporting period, the foreign exchange gains and losses are determined based on the amortised cost of the instruments. These foreign exchange gains and losses are recognised in the ‘Other gains and losses’ line item in profit or loss (Note 7b) as part of net foreign exchange gains (losses) for financial liabilities that are not part of a designated hedging relationship. The fair value of financial liabilities denominated in a foreign currency is determined in that foreign currency and translated at the spot rate at the end of the reporting period. For financial liabilities that are measured as at FVTPL, the foreign exchange component forms part of the fair value gains or losses and is recognised in profit or loss for financial liabilities that are not part of a designated hedging relationship. Derecognition of financial liabilities The Group derecognises financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability derecognised and the consideration paid and payable is recognised in profit or loss. 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） 外匯收益及虧損 就以外幣計值及於各報告期末按攤銷 成本計量的金融負債而言，匯兌收益 及虧損根據該等金融工具的攤銷成本 釐定。就不構成指定對沖關係一部分 的金融負債而言，匯兌收益及虧損於 損益中「其他收益及虧損」項目（附註 7b ）內確認為外匯收益（虧損）淨額的 一部分。 以外幣計值的金融負債的公允值以該 外幣釐定並以報告期末的即期匯率換 算。就按公允值計入損益計量的金融 負債而言，外匯部分構成公允值收益 或虧損的一部分，並就不構成指定對 沖關係一部分的金融負債於損益中確 認。 終止確認金融負債 本集團於（及僅於）本集團的責任獲解 除、註銷或已屆滿時終止確認金融負 債。終止確認的金融負債賬面值與已 付及應付代價之差額於損益中確認。