Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 143 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) Investments in associates (Continued) When the Group ceases to have significant influence over an associate, it is accounted for as a disposal of the entire interest in the investee with a resulting gain or loss being recognised in profit or loss. When the Group retains an interest in the former associate and the retained interest is a financial asset within the scope of HKFRS 9, the Group measures the retained interest at fair value at that date and the fair value is regarded as its fair value on initial recognition. The difference between the carrying amount of the associate and the fair value of any retained interest and any proceeds from disposing the relevant interest in the associate is included in the determination of the gain or loss on disposal of the associate. In addition, the Group accounts for all amounts previously recognised in other comprehensive income in relation to that associate on the same basis as would be required if that associate had directly disposed of the related assets or liabilities. Therefore, if a gain or loss previously recognised in other comprehensive income by that associate or would be reclassified to profit or loss on the disposal of the related assets or liabilities, the Group reclassifies the gain or loss from equity to profit or loss (as a reclassification adjustment) upon disposal/partial disposal of the relevant associate. The Group continues to use the equity method when an investment in an associate becomes an investment in a joint venture. There is no remeasurement to fair value upon such changes in ownership interests. When the Group reduces its ownership interest in an associate but the Group continues to use the equity method, the Group reclassifies to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be reclassified to profit or loss on the disposal of the related assets or liabilities. When a group entity transacts with an associate of the Group, profits and losses resulting from the transactions with the associate are recognised in the Group’s consolidated financial statements only to the extent of interests in the associate that are not related to the Group. 3. 重要會計政策（續） 於聯營公司之投資（續） 倘本集團對聯營公司失去重大影響力，其 入賬列作出售被投資方的全部權益，所產 生的損益於損益確認。當本集團保留於前 聯營公司之權益，且保留權益為香港財務 報告準則第 9 號所界定的金融資產時，本 集團於當日按公允值計量保留權益，而公 允值則被視為首次確認時之公允值。聯營 公司賬面值與任何保留權益之公允值及出 售聯營公司相關權益所得任何所得款項之 間的差額，乃計入釐定出售聯營公司之損 益。此外，本集團將先前在其他全面收益 就該聯營公司確認之所有金額入賬，基準 與倘該聯營公司直接出售相關資產或負債 的基準相同。因此，倘該聯營公司先前已 確認其他全面收益之損益，則會於出售相 關資產或負債時重新分類至損益，當有關 聯營公司出售╱部分出售後，本集團將收 益或虧損由權益重新分類至損益（作為重新 分類調整）。 當於聯營公司的投資變成於合資企業的投 資時，本集團繼續使用權益法。在該等所 有者權益變動後，並無對公允值的重新計 量。 當本集團削減於聯營公司之所有權權益但 繼續使用權益法時，倘以往於其他全面收 益確認有關削減所有權權益之盈虧部分將 於出售相關資產或負債時重新分類至損 益，則本集團會將該盈虧重新分類至損益。 倘一間集團實體與本集團聯營公司交易， 與該聯營公司交易所產生之損益僅在有關 聯營公司之權益與本集團無關的情況下， 方會在本集團綜合財務報表確認。