京山轻机(000821) - 2024 Q2 - 季度财报

Financial Assets Classification and Measurement - The company classifies financial assets into three categories: those measured at amortized cost, those measured at fair value with changes in other comprehensive income, and those measured at fair value with changes in profit or loss[198] - Financial assets measured at amortized cost are managed with the objective of collecting contractual cash flows, and their subsequent measurement is based on the effective interest method[198] - Financial assets measured at fair value with changes in other comprehensive income are managed with the dual objective of collecting contractual cash flows and selling, and their fair value changes are recognized in other comprehensive income[198] - Financial assets measured at fair value with changes in profit or loss are classified as such if they do not meet the criteria for the other two categories, and their fair value changes are recognized in profit or loss[198] - The company designates certain non-trading equity investments as financial assets measured at fair value with changes in other comprehensive income, with dividend income recognized in profit or loss and fair value changes in other comprehensive income[198] Financial Liabilities Classification and Measurement - Financial liabilities are classified as either measured at fair value with changes in profit or loss or other financial liabilities, with transaction costs treated accordingly[199] - Financial liabilities measured at fair value with changes in profit or loss include trading financial liabilities and those designated as such at initial recognition, with fair value changes recognized in profit or loss[199] - Other financial liabilities are measured at amortized cost, with gains or losses from termination or amortization recognized in profit or loss[199] Derecognition of Financial Assets - Financial assets are derecognized when the contractual rights to the cash flows expire, the asset is transferred with substantially all risks and rewards transferred, or control over the asset is relinquished[199] - If the company neither transfers nor retains substantially all risks and rewards and does not relinquish control, it recognizes the financial asset and a corresponding liability based on the degree of continuing involvement[200]