Annual Report 2021

152 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） 業務合併（續） 除若干確認豁免外，所收購之可識別 資產及所承擔之負債必須符合 編製及 呈列財務報表之框架（於二零一零年十 月被財務報告概念框架 所取代）下資產 及負債之定義。 於收購日期，所收購之可識別資產及 承擔之負債乃按彼等之公允值確認， 惟以下情況除外： • 遞延稅項資產或負債及僱員福利安 排相關資產或負債分別按香港會計 準則第 12 號 所得稅 及香港會計準 則第 19 號 僱員福利 確認及計量； • 與所收購方以股份為基礎付款安排 有關或與本集團訂立之以股份為基 礎付款安排以取代所收購方以股份 為基礎付款安排有關之負債或權益 工具，乃於收購日期按香港財務報 告準則第 2 號 以股份為基礎之付款 計量（見下文會計政策）； • 根據香港財務報告準則第 5 號 待售 非流動資產及已終止業務 分類為待 售資產（或出售組別）按該準則計 量；及 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Business combinations (Continued) Except for certain recognition exemptions, the identifiable assets acquired and liabilities assumed must meet the definitions of an asset and a liability in the Framework for the Preparation and Presentation of Financial Statements (replaced by the Conceptual Framework for Financial Reporting issued in October 2010 ). At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair value, except that: • deferred tax assets or liabilities, and assets or liabilities related to employee benefit arrangements are recognised and measured in accordance with HKAS 12 Income Taxes and HKAS 19 Employee Benefits respectively; • liabilities or equity instruments related to share-based payment arrangements of the acquiree or share-based payment arrangements of the Group entered into to replace share-based payment arrangements of the acquiree are measured in accordance with HKFRS 2 Share-based Payment at the acquisition date (see the accounting policy below); • assets (or disposal groups) that are classified as held for sale in accordance with HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations are measured in accordance with that standard; and