Annual Report 2022

136 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） 2.2 綜合原則 （續） (a) 附屬公司 （續） 於附屬公司業績及權益的非控 股權益分別於綜合全面收益 表、綜合權益變動表及綜合財 務狀況表內列示。 (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而停止 對一筆投資綜合入賬，於實體 的任何保留權益按公平值重新 計量，有關賬面值變動於損益 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) (a) Subsidiaries (continued) Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement of financial position respectively. (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- controlling interests 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 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.