Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 137 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) Changes in the Group’s interests in existing subsidiaries Changes in the Group’s interests in subsidiaries that do not result in the Group losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the Group’s relevant components of equity and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries, including re-attribution of relevant reserves between the Group and the non-controlling interests according to the Group’s and the non-controlling interests’ proportionate interests. Any difference between the amount by which the non-controlling interests are adjusted, and the fair value of the consideration paid or received is recognised directly in equity and attributed to owners of the Company. When the Group loses control of a subsidiary, the assets and liabilities of that subsidiary and non-controlling interests (if any) are derecognised. A gain or loss is recognised in profit or loss and is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the carrying amount of the assets (including goodwill), and liabilities of the subsidiary attributable to the owners of the Company. All amounts previously recognised in other comprehensive income in relation to that subsidiary are accounted for as if the Group had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as specified/ permitted by applicable HKFRSs). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under HKFRS 9 or, when applicable, the cost on initial recognition of an investment in an associate or a joint venture. 3. 重要會計政策（續） 綜合基準（續） 本集團於現有附屬公司權益之變動 本集團於附屬公司的權益之變動並不導致 本集團失去對附屬公司的控制權，並以權 益交易入賬。本集團之權益及非控股權益 相關組成部分之賬面值均予以調整，以反 映彼等於附屬公司相關權益之變動，包括 根據本集團與非控股權益的權益比例重新 歸屬本集團與非控股權益間的有關儲備。 經調整之非控股權益金額與已支付或已收 取代價之公允值間之任何差額乃直接於權 益確認，並歸屬於本公司股東。 倘本集團失去對一家附屬公司之控制權， 即終止確認該附屬公司的資產與負債及非 控股權益（如有）。收益或虧損於損益內確 認，並計量： (i) 所收取代價之公允值及任 何保留權益的公允值總和與 (ii) 資產（包括商 譽）之賬面值及歸屬於本公司股東的附屬公 司之負債之間的差額。早前於其他全面收 益確認之有關附屬公司的全部金額將會以 猶如本集團已直接出售附屬公司相關資產 或負債之方式入賬（即如適用香港財務報告 準則所指定╱許可，重新分類至損益或轉 撥至另一類別權益）。於失去控制權當日仍 保留於前附屬公司之任何投資公允值，則 根據香港財務報告準則第 9 號或被視為其後 入賬時初步確認之公允值或（如適用）於聯 營公司或合資企業投資的初步確認成本。