Annual Report 2021

157 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） 於聯營公司之投資（續） 於聯營公司的投資乃自投資對象成為 聯營公司當日起按權益法入賬。收購 於聯營公司之投資時，投資成本超出 本集團應佔被投資方可識別資產及負 債之公允值淨額之差額會確認為商 譽，計入投資之賬面值內。倘於重新 評估後本集團應佔可識別資產及負債 公允值淨額超逾投資成本，則即時於 收購投資期間在損益中確認。 本集團評估有否客觀證據顯示聯營公 司權益可能減值。如客觀證據存在， 則將投資的全部賬面值（包括商譽）作 為單一資產根據香港會計準則第 36 號 透過比較其可收回金額（使用價值與公 允值減出售成本之較高者）與賬面值測 試有否減值。任何確認之減值虧損不 會分配至任何資產（包括商譽），其屬 投資賬面值的一部分。倘其後投資的 可收回金額增加，則根據香港會計準 則第 36 號確認該減值虧損的撥回。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Investments in associates (Continued) An investment in an associate is accounted for using the equity method from the date on which the investee becomes an associate. On acquisition of the investment in an associate, any excess of the cost of the investment over the Group’s share of the net fair value of the identifiable assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the investment. Any excess of the Group’s share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in profit or loss in the period in which the investment is acquired. The Group assesses whether there is an objective evidence that the interest in an associate may be impaired. When any objective evidence exists, the entire carrying amount of the investment (including goodwill) is tested for impairment in accordance with HKAS 36 as a single asset by comparing its recoverable amount (higher of value in use and fair value less costs of disposal) with its carrying amount. Any impairment loss recognised is not allocated to any asset, including goodwill, that forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognised in accordance with HKAS 36 to the extent that the recoverable amount of the investment subsequently increases.