Annual Report 2019

136 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九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. SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of consolidation (Continued) The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary. Profit or loss and each item of other comprehensive income are attributed to the owners of the Company and to the non- controlling interests. Total comprehensive income of subsidiaries is attributed to the owners of the Company and to the non- controlling interests even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation. Non-controlling interests in subsidiaries are presented separately from the Group’s equity therein, which represent present ownership interests entitling their holders to a proportionate share of net assets of the relevant subsidiaries upon liquidation. 3. 重要會計政策（續） 綜合基準（續） 倘有事實及情況顯示上述三個控制因素中 之一項或多項出現變化，本集團將重新評 估其是否對投資對象擁有控制權。 本集團獲得附屬公司控制權時即對其綜合 入賬，而當本集團失去附屬公司控制權 時，即不再對其綜合入賬。具體而言，自 本集團獲得附屬公司控制權之日計起， 直至本集團不再擁有附屬公司控制權之日 止，本年度收購或出售附屬公司之收入及 開支將列入綜合損益及其他全面收益表內。 溢利或虧損及其他全面收益各項均歸屬於 本公司股東及非控股權益。附屬公司的全 面收益總額歸屬於本公司股東及非控股權 益，即使此舉會導致非控股權益產生赤字 差額。 附屬公司之財務報表會於需要的情況下作 出調整，以使其會計政策與本集團的會計 政策一致。 本集團內公司間之所有資產及負債、權 益、收入、開支及有關本集團成員公司間 交易之現金流量均於綜合賬目時全面抵銷。 附屬公司非控股權益與本集團於其中的權 益分開呈列，其代表現時所有者權益且於 清盤時賦予其持有人按比例分佔相關附屬 公司資產淨值之非控股權益。