Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 140 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 2 重大會計政策概要 （續） 2.2 綜合原則 （續） (b) 擁有權權益變動 本集團將其與非控股權益進行 而不構成喪失控制權的交易視 為與本集團權益持有者間進行 的交易。擁有權權益變動會導 致控股及非控股權益賬面值調 整，以反映各自於附屬公司的 權益。非控股權益調整金額與 已付或已收代價的差額，乃於 本公司擁有人應佔權益內確認 為獨立儲備。 倘本集團因喪失控制權或重大 影響力而停止對一筆投資綜合 入賬或使用權益會計法，於實 體的任何保留權益按公平值重 新計量，有關賬面值變動在綜 合損益表確認。就其後入賬列 作聯營公司、合營企業或金融 資產的保留權益，其公平值為 初始賬面值。此外，先前於其 他全面收益確認與該實體有關 的任何金額，按猶如本集團已 直接出售有關資產或負債的方 式入賬。此可能意味先前在其 他全面收益確認的金額重新分 類至損益或根據適用香港財務 報告準則所訂明╱准許者，轉 撥至另一權益類別。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.2 Principles of consolidation (continued) (b) Changes in ownership interests The Group treats transactions with non- controlling interests that do not result in a loss of control as transactions with equity owners of the Group. A change in ownership interest results in an adjustment between the carrying amounts of the controlling and non- controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to non-con t ro l l i ng i n t e res t s and any consideration paid or received is recognised in a separate reserve within equity attributable to owners of the Company. When the Group ceases to consolidate an investment because of a loss of control, any retained interest in the entity is remeasured to its fair value with the change in carrying amount recognised in consolidated statement of profit or loss. This fair value becomes the initial carrying amount for the purposes of subsequently accounting for the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognised in other comprehensive income in respect of that entity are accounted for as if the Group had directly disposed of the related assets or liabilities. This may mean that amounts previously recognised in other comprehensive income are reclassified to profit or loss or transferred to another category of equity as specified/permitted by applicable HKFRSs.