Annual Report 2021

154 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） 倘業務合併分階段完成，本集團先前 於被收購方持有之股權重新計量至收 購日期（即本集團獲得控制權當日）之 公允值，而所產生之收益或虧損（如 有）於損益或其他全面收益（倘適用） 中確認。過往於收購日期前於其他全 面收益確認並根據香港財務報告準則 第 9 號計量之被收購方權益所產生數額 將按與本集團直接處置過往所持股權 所需的相同基準入賬。 商譽 收購業務產生之商譽按於收購業務當 日確定之成本（見上文會計政策）減任 何累計減值虧損（如有）列賬。 為進行減值測試，商譽乃分配至預期 將從合併所帶來的協同效益中受惠的 本集團各個現金產生單位（或現金產生 單位組合），而該單位或單位組合指就 內部管理目的監控商譽的最低水平且 不超過經營分類。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Business combinations (Continued) When a business combination is achieved in stages, the Group’s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date (i.e. the date when the Group obtains control), and the resulting gain or loss, if any, is recognised in profit or loss or other comprehensive income, as appropriate. Amounts arising from interests in the acquiree prior to the acquisition date that have previously been recognised in other comprehensive income and measured under HKFRS 9 would be accounted for on the same basis as would be required if the Group had disposed directly of the previously held equity interest. Goodwill Goodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of the business (see the accounting policy above) less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is allocated to each of the Group’s cash-generating units (or group of cash-generating units) that is expected to benefit from the synergies of the combination, which represent the lowest level at which the goodwill is monitored for internal management purposes and not larger than an operating segment.