Annual Report 2021

150 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 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（續） 綜合基準（續） 附屬公司之財務報表會於需要的情況 下作出調整，以使其會計政策與本集 團的會計政策一致。 本集團內公司間之所有資產及負債、 權益、收入、開支及有關本集團成員 公司間交易之現金流量均於綜合賬目 時全面抵銷。 附屬公司非控股權益與本集團於其中 的權益分開呈列，其代表現時所有權 權益且於清盤時賦予其持有人按比例 分佔相關附屬公司資產淨值之非控股 權益。 本集團於現有附屬公司權益之變動 本集團於附屬公司的權益之變動並不 導致本集團失去對附屬公司的控制 權，並以權益交易入賬。本集團之權 益及非控股權益相關組成部分之賬面 值均予以調整，以反映彼等於附屬公 司相關權益之變動，包括根據本集團 與非控股權益的權益比例重新歸屬本 集團與非控股權益間的有關儲備。 經調整之非控股權益金額與已支付或 已收取代價之公允值間之任何差額乃 直接於權益確認，並歸屬於本公司股 東。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Basis of consolidation (Continued) When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation. Non-controlling interests in subsidiaries are presented separately from the Group’s equity therein, which represent present ownership interests entitling their holders to a proportionate share of net assets of the relevant subsidiaries upon liquidation. Changes in the Group’s interests in existing subsidiaries Changes in the Group’s interests in subsidiaries that do not result in the Group losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the Group’s relevant components of equity and the non- controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries, including re-attribution of relevant reserves between the Group and the non-controlling interests according to the Group’s and the non-controlling interests’ proportionate interests. Any difference between the amount by which the non- controlling interests are adjusted, and the fair value of the consideration paid or received is recognised directly in equity and attributed to owners of the Company.