Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 179 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五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. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（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 會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組成部 分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，其代表現時所有權 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。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (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 component of other comprehensive income are attributed to the owners of the Company and to the NCI. Total comprehensive income of the subsidiaries is attributed to the owners of the Company and to the NCI even if this results in the NCI 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. NCI 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.