Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 181 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） 於聯營公司之投資 聯營公司乃本集團對其具有重大影響 力之實體。重大影響力指參與投資對 象財務及營運決策之權力，而並非對 該等政策之控制權或共同控制權。 聯營公司之業績、資產及負債使用權 益會計法計入本綜合財務報表，惟倘 投資或其部分被分類為待售，則該投 資或被分類的部分根據香港財務報告 準則第 5 號列賬。以權益會計法處理之 聯營公司財務報表乃按與本集團就於 類似情況下之交易及事件所採用者相 同之會計政策編製。根據權益法，於 聯營公司之投資最初乃按成本值於綜 合財務狀況表確認，並於隨後就確認 本集團應佔該聯營公司之損益及其他 全面收益而作出調整。損益及其他全 面收益外的聯營公司資產淨值的變動 將不會入賬，除非有關變動導致本集 團持有的所有權權益發生變更。如本 集團應佔聯營公司之虧損超過本集團 於聯營公司之權益（包括實質上構成本 集團於聯營公司淨投資之任何長期權 益），則本集團會終止確認其應佔之進 一步虧損。如本集團已產生法定或推 定責任或代表聯營公司支付款項，則 就額外虧損作出撥備及確認負債。 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) Investments in associates An associate is an entity over which the Group has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results and assets and liabilities of associates are incorporated in these consolidated financial statements using the equity method of accounting, except when the investment, or a portion thereof, is classified as held for sale, in which case it is or the portion so classified is accounted for in accordance with HKFRS 5. The financial statements of associates used for equity accounting purposes are prepared using uniform accounting policies as those of the Group for like transactions and events in similar circumstances. Under the equity method, an investment in an associate is initially recognised in the consolidated statement of financial position at cost and adjusted thereafter to recognise the Group’s share of the profit or loss and other comprehensive income of the associate. Changes in net assets of the associate other than profit or loss and other comprehensive income are not accounted for unless such changes resulted in changes in ownership interest held by the Group. When the Group’s share of losses of an associate exceeds the Group’s interest in that associate (which includes any long-term interests that, in substance, form part of the Group’s net investment in the associate), the Group discontinues recognising its share of further losses. Additional losses are provided for, and a liability is recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the associate.