Annual Report 2021

151 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（續） 綜合基準（續） 本集團於現有附屬公司權益之變動 （續） 倘本集團失去對一家附屬公司之控制 權，即終止確認該附屬公司的資產與 負債及非控股權益（如有）。收益或虧 損於損益內確認，並計量： (i) 所收取代 價之公允值及任何保留權益的公允值 總和與 (ii) 資產（包括商譽）之賬面值及 歸屬於本公司股東的附屬公司之負債 之間的差額。早前於其他全面收益確 認之有關附屬公司的全部金額將會以 猶如本集團已直接出售附屬公司相關 資產或負債之方式入賬（即如適用香港 財務報告準則所指定╱許可，重新分 類至損益或轉撥至另一類別權益）。於 失去控制權當日仍保留於前附屬公司 之任何投資公允值，則根據香港財務 報告準則第 9 號或被視為其後入賬時初 步確認之公允值或（如適用）於聯營公 司或合資企業投資的初步確認成本。 業務合併 收購業務採用收購法入賬。業務合併 之轉撥代價按公允值計量，而計算方 法為本集團所轉讓之資產、本集團對 所收購方原擁有人產生之負債及本集 團於交換所收購方之控制權發行之股 權於收購日期之公允值總額。有關收 購之成本一般於產生時於損益中確認。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Basis of consolidation (Continued) Changes in the Group’s interests in existing subsidiaries (Continued) When the Group loses control of a subsidiary, the assets and liabilities of that subsidiary and non-controlling interests (if any) are derecognised. A gain or loss is recognised in profit or loss and is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the carrying amount of the assets (including goodwill), and liabilities of the subsidiary attributable to the owners of the Company. All amounts previously recognised in other comprehensive income in relation to that subsidiary are accounted for as if the Group had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as specified/permitted by applicable HKFRSs). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under HKFRS 9 or, when applicable, the cost on initial recognition of an investment in an associate or a joint venture. Business combinations Acquisitions of businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair values of the assets transferred by the Group, liabilities incurred by the Group to the former owners of the acquiree and the equity interests issued by the Group in exchange for control of the acquiree. Acquisition-related costs are generally recognised in profit or loss as incurred.