Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 132 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.3 業務合併 （續） 以下項目： • 所轉讓代價， • 於被收購實體的任何非控股權 益金額，及 • 任何先前於被收購實體的權益 於收購日期的公平值 超出已收購可識別資產淨值的公平 值的差額按商譽列賬。倘上述金額 低於所收購業務可識別資產淨值的 公平值，有關差額會作為一項議價 收購直接於綜合損益表確認。 倘現金代價任何部分的結算被延 期，則把將來應付的款項折現至其 在交換之日的現值。而使用的貼現 率是實體的增量借款利率，即在可 比較的條款和條件下可以從獨立金 融機構獲得類似借款的利率。應付 或然代價歸類為權益或金融負債。 歸類為金融負債的金額其後重新計 量至公平值，公平值變動於綜合損 益表確認。 倘業務合併分階段完成，收購方過 往於收購對象所持股權於收購日期 的賬面值重新計量至收購日期的公 平值；該項重新計量所產生的任何 收益或虧損，於綜合損益表確認。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.3 Business combination (continued) The excess of the: • consideration transferred, • amount of any non-controlling interest in the acquired entity, and • acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the business acquired, the difference is recognised directly in consolidated statement of profit or loss as a bargain purchase. Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their present value as at the date of exchange. The discount rate used is the entity’s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value with changes in fair value recognised in consolidated statement of profit or loss. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer’s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurement are recognised in consolidated statement of profit or loss.