Annual Report 2021

156 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） 於聯營公司之投資 聯營公司乃本集團對其具有重大影響 力之實體。重大影響力指參與投資對 象財務及營運決策之權力，而並非對 該等政策之控制權或共同控制權。 聯營公司之業績、資產及負債使用權 益會計法計入本綜合財務報表。以權 益會計法處理之聯營公司財務報表乃 按與本集團就於類似情況下之交易及 事件所採用者相同之會計政策編製。 根據權益法，於聯營公司之投資最初 乃按成本值於綜合財務狀況表確認， 並於隨後就確認本集團應佔該聯營公 司之損益及其他全面收益而作出調 整。損益及其他全面收益外的聯營公 司資產淨值的變動將不會入賬，除非 有關變動導致本集團持有的所有權權 益發生變更。如本集團應佔聯營公司 之虧損超過本集團於聯營公司之權益 （包括實質上構成本集團於聯營公司淨 投資之任何長期權益），則本集團會終 止確認其應佔之進一步虧損。如本集 團已產生法定或推定責任或代表聯營 公司支付款項，則就額外虧損作出確 認。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Investments in associates An associate is an entity over which the Group has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results and assets and liabilities of associates are incorporated in these consolidated financial statements using the equity method of accounting. The financial statements of associates used for equity accounting purposes are prepared using uniform accounting policies as those of the Group for like transactions and events in similar circumstances. Under the equity method, an investment in an associate is initially recognised in the consolidated statement of financial position at cost and adjusted thereafter to recognise the Group’s share of the profit or loss and other comprehensive income of the associate. Changes in net assets of the associate other than profit or loss and other comprehensive income are not accounted for unless such changes resulted in changes in ownership interest held by the Group. When the Group’s share of losses of an associate exceeds the Group’s interest in that associate (which includes any long-term interests that, in substance, form part of the Group’s net investment in the associate), the Group discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the associate.