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Annual Report 2015
二零一五年年報
69
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(f) Subsidiaries and non-controlling interests
Subsidiaries are entities controlled by the Group. The Group controls
an entity when it is exposed, or has rights, to variable returns from its
involvement with the entity and has the ability to affect those returns
through its power over the entity. When assessing whether the Group
has power, only substantive rights (held by the Group and other
parties) are considered.
An investment in a subsidiary is consolidated into the consolidated
financial statements from the date that control commences until
the date that control ceases. Intra-group balances and transactions
and cash flows and any unrealised profits arising from intra-group
transactions are eliminated in full in preparing the consolidated
financial statements. Unrealised losses resulting from intra-group
transactions are eliminated in the same way as unrealised gains but
only to extent that there is no evidence of impairment.
Non-controlling interests represent the equity in a subsidiary not
attributable directly or indirectly to the company, and in respect
of which the Group has not agreed any additional terms with the
holders of those interests which would result in the Group as a
whole having a contractual obligation in respect of those interests
that meets the definition of a financial liability. For each business
combination, the Group can elect to measure any non-controlling
interests either at fair value or at the non-controlling interests’
proportionate share of the subsidiary’s net identifiable assets.
Non-controlling interests are presented in the consolidated statement
of financial position within equity, separately from equity attributable
to the equity shareholders of the Company. Non-controlling
interests in the results of the Group are presented on the face of
the consolidated statement of profit or loss and the consolidated
statement of profit or loss and other comprehensive income as
an allocation of the total profit or loss and total comprehensive
income for the year between non-controlling interests and the equity
shareholders of the company. Loans from holders of non-controlling
interests and other contractual obligations towards these holders
are presented as financial liabilities in the consolidated statement
of financial position in accordance with
Note 1(n)
depending on the
nature of the liability.
1
主要會計政策（續）
(f)
附屬公司及非控股權益
附屬公司為本集團控制的實體。倘本集團透過參
與實體的業務而對其可變回報承擔風險或享有權
利，並可使用對該實體的權力影響該等回報，則
本集團控制該實體。於評估本集團是否有權力
時，僅考慮（本集團及其他各方）所持之實際權利。
於附屬公司的投資會自控制開始日期起合併入賬
綜合財務報表內，直至控制結束日期為止。集團
內公司間的結餘及交易和現金流量和集團內公司
間的交易所產生的任何未變現溢利於編製綜合財
務報表時悉數抵銷。如並無出現減值跡象，集團
內公司間的交易所產生的未變現虧損按照未變現
收益的相同方式抵銷。
非控股權益指非直接或間接歸屬於本公司的附屬
公司權益，且本集團就此並無與該等權益持有人
協定任何額外條款，致使本集團整體須就該等符
合金融負債定義的權益承擔合約責任。就各業務
合併而言，本集團可選擇按公平值或按非控股權
益佔附屬公司可識別淨資產的比例而計量任何非
控股權益。
非控股權益於綜合財務狀況表的權益內呈列，獨
立於本公司權益持有人應佔的權益。本集團業績
的非控股權益乃於綜合損益表及綜合損益及其他
全面收益表列作本公司非控股權益及權益持有人
之間的本年度溢利或虧損總額及全面收益總額的
分配結果。非控股權益持有人提供的貸款及向該
等持有人承擔的合約責任乃根據
附註
1(n)
及視乎
負債的性質於綜合財務狀況表列作財務負債。