Annual Report 2007

Notes to the Consolidated Financial Statements 綜合財務報表附註 For the year ended 31 December 2007 截至二零零七年十二月三十一日止年度 78 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 3. Significant Accounting Policies (Continued) Non-common control combinations The acquisitions of businesses which are not under common control are accounted for using the purchase method. The cost of the acquisition is measured at the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued by the Group in exchange for control of the acquiree, plus any costs directly attributable to the business combination. The acquiree’s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under HKFRS 3 “Business Combinations” are recognised at their fair values at the acquisition date. The interest of minority shareholders in the acquiree is initially measured at the minority’s proportion of the net fair value of the assets, liabilities and contingent liabilities recognised. Acquisition of additional interest in subsidiaries When the Group increases its interest in subsidiaries, the excess of the consideration paid by the parent to minority shareholders over the carrying value of the ownership interests acquired by the parent is recognised as goodwill. The excess of the carrying value of the ownership interests acquired by the parent over the consideration paid by the parent to minority shareholders is recognised in profit or loss. Goodwill Goodwill arising on an acquisition of a business represents the excess of the cost of acquisition over the Group’s interest in the fair value of the identifiable assets, liabilities and contingent liabilities of the relevant business at the date of acquisition. Such goodwill is carried at cost and is subsequently measured at cost less any accumulated impairment losses. Capitalised goodwill arising on an acquisition of a business is presented separately in the consolidated balance sheet. 3. 主要會計政策（續） 非受共同控制的業務合併 收購非受共同控制的業務乃按收購法入 賬。收購成本乃按交易當日本集團為換 取所收購方控制權而交出的資產、產生 或承擔的負債以及發行的股權工具公平 值加任何業務合併直接相關成本之總和 計量。符合香港財務報告準則第 3 號「業 務合併」確認條件的所收購方可識別資 產、負債及或然負債於收購當日按公平 值確認。所收購方的少數股東權益初步 按少數股東所佔已確認資產、負債及或 然負債公平淨值的比例確認。 增購附屬公司權益 當本集團增持附屬公司的權益時，母公 司向少數股東已付代價超過母公司所收 購所有權權益賬面值的差額確認為商 譽。母公司收購的所有權權益賬面值超 過母公司向少數股東已付代價之差額在 損益賬確認。 商譽 收購業務所產生之商譽，乃指收購成本 超出本集團在收購日期於相關業務擁有 之可識別資產、負債及或然負債公平值 權益之差額。該等商譽按成本列賬，其 後以成本減任何累計減值虧損計量。 收購業務所產生已撥充資本之商譽將於 綜合資產負債表獨立呈列。