Annual Report 2021

158 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（續） 倘本集團對聯營公司失去重大影響 力，其入賬列作出售被投資方的全部 權益，所產生的損益於損益確認。當 本集團保留於前聯營公司之權益，且 保留權益為香港財務報告準則第 9 號所 界定的金融資產時，本集團於當日按 公允值計量保留權益，而公允值則被 視為首次確認時之公允值。聯營公司 賬面值與任何保留權益之公允值及出 售聯營公司相關權益所得任何所得款 項之間的差額，乃計入釐定出售聯營 公司之損益。此外，本集團將先前在 其他全面收益就該聯營公司確認之所 有金額入賬，基準與倘該聯營公司直 接出售相關資產或負債的基準相同。 因此，倘該聯營公司先前已確認其他 全面收益之損益，則會於出售相關資 產或負債時重新分類至損益，當有關 聯營公司出售╱部分出售後，本集團 將收益或虧損由權益重新分類至損益 （作為重新分類調整）。 當於聯營公司的投資變成於合資企業 的投資時，本集團繼續使用權益法。 在該等所有權權益變動後，並無對公 允值的重新計量。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Investments in associates (Continued) When the Group ceases to have significant influence over an associate, it is accounted for as a disposal of the entire interest in the investee with a resulting gain or loss being recognised in profit or loss. When the Group retains an interest in the former associate and the retained interest is a financial asset within the scope of HKFRS 9, the Group measures the retained interest at fair value at that date and the fair value is regarded as its fair value on initial recognition. The difference between the carrying amount of the associate and the fair value of any retained interest and any proceeds from disposing of the relevant interest in the associate is included in the determination of the gain or loss on disposal of the associate. In addition, the Group accounts for all amounts previously recognised in other comprehensive income in relation to that associate on the same basis as would be required if that associate had directly disposed of the related assets or liabilities. Therefore, if a gain or loss previously recognised in other comprehensive income by that associate or would be reclassified to profit or loss on the disposal of the related assets or liabilities, the Group reclassifies the gain or loss from equity to profit or loss (as a reclassification adjustment) upon disposal/partial disposal of the relevant associate. The Group continues to use the equity method when an investment in an associate becomes an investment in a joint venture. There is no remeasurement to fair value upon such changes in ownership interests.