Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 180 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 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） 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 港財務報告準則會計準則所指定╱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 金融工具 被 視為其後入賬時初步確認之公允值或 （如適用）於聯營公司投資的初步確認 成本。 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) 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 NCI are adjusted to reflect the changes in their relative interests in the subsidiaries, including re-attribution of relevant reserves between the Group and the NCI according to the Group’s and the NCI’s proportionate interests. Any difference between the amount by which the NCI 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 NCI (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 HKFRS Accounting Standards). 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 Financial Instruments or, when applicable, the cost on initial recognition of an investment in an associate.