Annual Report 2021

149 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） 3.2 重要會計政策 綜合基準 綜合財務報表包括本公司、本公司所 控制實體及其附屬公司的財務報表。 當本公司擁有以下權力時，則視為獲 得控制權： • 於投資對象擁有權力； • 因參與投資對象業務而可能或有權 獲得可變回報；及 • 有能力行使其權力影響該等回報。 倘有事實及情況顯示上述三個控制因 素中之一項或多項出現變化，本集團 將重新評估其是否對投資對象擁有控 制權。 本集團獲得附屬公司控制權時即對其 綜合入賬，而當本集團失去附屬公司 控制權時，即不再對其綜合入賬。具 體而言，自本集團獲得附屬公司控制 權之日計起，直至本集團不再擁有附 屬公司控制權之日止，本年度收購或 出售附屬公司之收入及開支將列入綜 合損益及其他全面收益表內。 溢利或虧損及其他全面收益各項均歸 屬於本公司股東及非控股權益。附屬 公司的全面收益總額歸屬於本公司股 東及非控股權益，即使此舉會導致非 控股權益產生赤字差額。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies Basis of consolidation The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company and its subsidiaries. Control is achieved when the Company: • has power over the investee; • is exposed, or has rights, to variable returns from its involvement with the investee; and • has the ability to use its power to affect its returns. The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary. Profit or loss and each item of other comprehensive income are attributed to the owners of the Company and to the non-controlling interests. Total comprehensive income of subsidiaries is attributed to the owners of the Company and to the non-controlling interests even if this results in the non- controlling interests having a deficit balance.