Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 139 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 (Continued) Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net amount of the identifiable assets acquired and the liabilities assumed as at acquisition date. If, after re-assessment, the net amount of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain. Non-controlling interests that are present ownership interests and entitle their holders to a proportionate share of the relevant subsidiary’s net assets in the event of liquidation are initially measured at the non-controlling interests’ proportionate share of the recognised amounts of the acquiree’s identifiable net assets or at fair value. When a business combination is achieved in stages, the Group’s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date (i.e. the date when the Group obtains control), and the resulting gain or loss, if any, is recognised in profit or loss or other comprehensive income, as appropriate. Amounts arising from interests in the acquiree prior to the acquisition date that have previously been recognised in other comprehensive income and measured under HKFRS 9 would be accounted for on the same basis as would be required if the Group had disposed directly of the previously held equity interest. 3. 重要會計政策（續） 業務合併（續） 商譽是以所轉讓之代價、於所收購方中非 控股權益所佔金額及收購方以往持有之所 收購方股權之公允值（如有）之總和，扣 除於收購日期可供識別資產之收購及於收 購日期承擔的負債之淨值後，所超出之差 額計量。倘重新評估後，所收購之可識別 資產與所承擔的負債之淨額高於轉讓之代 價、於所收購方中非控股權益所佔金額以 及收購方以往持有之所收購方股權之公允 值（如有）之總和，則差額即時於損益內確 認為議價購買收益。 屬現時擁有之權益且於清盤時讓持有人有 權按比例分佔相關附屬公司淨資產之非控 股權益，可初步按非控股權益應佔被收購 方可識別資產淨值的已確認金額比例或公 允值計量。 倘業務合併分階段完成，本集團先前於被 收購方持有之股權重新計量至收購日期（即 本集團獲得控制權當日）之公允值，而所產 生之收益或虧損（如有）於損益賬或其他綜 合收益（倘適用）中確認。過往於收購日期 前於其他全面收益確認並根據香港財務報 告準則第 9 號計量之被收購方權益所產生數 額將按與本集團直接處置過往所持股權所 需的相同基準入賬。