Annual Report 2021

153 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） 業務合併（續） • 租賃負債按剩餘租賃付款（定義見 香港財務報告準則第 16 號）的現值 確認及計量，猶如收購的租賃於收 購日期為新租賃，惟 (a) 租賃期限 於收購日期 12 個月內結束；或 (b) 相關資產為低價值的租賃除外。使 用權資產按與相關租賃負債相同的 金額確認及計量，並進行調整以反 映與市場條件相比租賃的有利或不 利條款。 商譽是以所轉讓之代價、於所收購方 中任何非控股權益所佔金額及收購方 以往持有之所收購方股權之公允值（如 有）之總和，扣除於收購日期收購的可 供識別資產及承擔的負債之淨值後， 所超出之差額計量。倘重新評估後， 所收購之可識別資產與所承擔的負債 之淨額高於轉讓之代價、於所收購方 中任何非控股權益所佔金額以及收購 方以往持有之所收購方股權之公允值 （如有）之總和，則差額即時於損益內 確認為議價購買收益。 屬現時擁有之權益且於清盤時讓持有 人有權按比例分佔相關附屬公司淨資 產之非控股權益，可初步按非控股權 益應佔被收購方可識別資產淨值的已 確認金額比例或公允值計量。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Business combinations (Continued) • lease liabilities are recognised and measured at the present value of the remaining lease payments (as defined in HKFRS 16) as if the acquired leases were new leases at the acquisition date, except for leases for which (a) the lease term ends within 12 months of the acquisition date; or (b) the underlying asset is of low value. Right- of-use assets are recognised and measured at the same amount as the relevant lease liabilities, adjusted to reflect favourable or unfavourable terms of the lease when compared with market terms. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net amount of the identifiable assets acquired and the liabilities assumed as at acquisition date. If, after re-assessment, the net amount of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain. Non-controlling interests that are present ownership interests and entitle their holders to a proportionate share of the relevant subsidiary’s net assets in the event of liquidation are initially measured at the non-controlling interests’ proportionate share of the recognised amounts of the acquiree’s identifiable net assets or at fair value.