Annual Report 2019

138 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) Business combinations Acquisitions of businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair values of the assets transferred by the Group, liabilities incurred by the Group to the former owners of the acquiree and the equity interests issued by the Group in exchange for control of the acquiree. Acquisition-related costs are generally recognised in profit or loss as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair value, except that: • deferred tax assets or liabilities, and assets or liabilities related to employee benefit arrangements are recognised and measured in accordance with HKAS 12 Income Taxes and HKAS 19 Employee Benefits respectively; • liabilities or equity instruments related to share-based payment arrangements of the acquiree or share-based payment arrangements of the Group entered into to replace share- based payment arrangements of the acquiree are measured in accordance with HKFRS 2 Share-based Payment at the acquisition date (see the accounting policy below); • assets (or disposal groups) that are classified as held for sale in accordance with HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations are measured in accordance with that standard; and • lease liabilities are recognised and measured at the present value of the remaining lease payments (as defined in HKFRS 16) as if the acquired leases were new leases at the acquisition date, except for leases for which (a) the lease term ends within 12 months of the acquisition date; or (b) the underlying asset is of low value. Right-of-use assets are recognised and measured at the same amount as the relevant lease liabilities, adjusted to reflect favourable or unfavourable terms of the lease when compared with market terms. 3. 重要會計政策（續） 業務合併 收購業務採用收購法入賬。業務合併之轉 撥代價按公允值計量，而計算方法為本集 團所轉讓之資產、本集團對所收購方原擁 有人產生之負債及本集團於交換所收購方 之控制權發行之股權於收購日期之公允值 總額。有關收購之成本一般於產生時於損 益中確認。 於收購日期，所收購之可識別資產及承擔 之負債乃按彼等之公允值確認，惟以下情 況除外： • 遞延稅項資產或負債及僱員福利安排 相關資產或負債分別按香港會計準則 第 12 號 所得稅 及香港會計準則第 19 號 僱員福利 確認及計量； • 與所收購方以股份為基礎付款安排有 關或與本集團訂立之以股份為基礎付 款安排以取代所收購方以股份為基礎 付款安排有關之負債或權益工具，乃 於收購日期按香港財務報告準則第 2 號 以股份為基礎之付款 計量（見下文會計 政策）； • 根據香港財務報告準則第 5 號 待售非流 動資產及已終止業務 分類為待售資產 （或出售組別）按該準則計量；及 • 租賃負債按剩餘租賃付款（定義見香港 財務報告準則第 16 號）的現值確認及計 量，猶如收購的租賃於收購日為新租 賃，惟 (a) 租賃期限於收購日期 12 個月 內結束；或 (b) 相關資產為低價值的租 賃除外。使用權資產按與相關租賃負 債相同的金額確認及計量，並進行調 整以反映與市場條件相比租賃的有利 或不利條款。