Annual Report 2021

147 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.1 綜合財務報表之編製基準（續） 綜合財務報表乃按歷史成本基準編 製，惟下文會計政策所解釋在各報告 期末按公允值計量的若干金融工具除 外。 歷史成本一般按交換商品及服務之代 價之公允值計算。 公允值為市場參與者於計量日期在有 序交易中出售資產所收取的價格或轉 讓負債所支付的價格，不論該價格是 否可直接觀察到或採用其他估值技巧 估計。於估計資產或負債的公允值 時，倘市場參與者可能考慮資產或負 債的特色，則本集團將於計量日期為 資產或負債定價時考慮有關特色。於 綜合財務報表內計量及╱或披露的公 允值按此基準釐定，惟香港財務報告 準則第 2 號 以股份為基礎之付款 範圍內 之以股份支付的交易、根據香港財務 報告準則第 16 號列作租賃交易以及與 公允值相似但並非公允值之計量（如香 港會計準則第 2 號 存貨 之可變現淨值或 香港會計準則第 36 號 資產減值 之使用 價值）除外。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.1 Basis of preparation of consolidated financial statements (Continued) The consolidated financial statements have been prepared on the historical cost basis except for certain financial instruments that are measured at fair values at the end of each reporting period, as explained in the accounting policies set out below. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Group takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in these consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of HKFRS 2 Share-based Payment , leasing transactions that are accounted for in accordance with HKFRS 16, and measurements that have some similarities to fair value but are not fair value, such as net realisable value in HKAS 2 Inventories or value in use in HKAS 36 Impairment of Assets .