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Annual Report 2015
二零一五年年報
71
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(g) Associates and joint ventures (continued)
When the Group’s share of losses exceeds its interest in the
associate or the joint venture, the Group’s interest is reduced to
nil and recognition of further losses is discontinued except to the
extent that the Group has incurred legal or constructive obligations
or made payments on behalf of the investee. For this purpose, the
Group’s interest is the carrying amount of the investment under the
equity method together with the Group’s long-term interests that in
substance form part of the Group’s net investment in the associate
or the joint venture.
Unrealised profits and losses resulting from transactions between
the Group and its associates and joint venture are eliminated to
the extent of the Group’s interest in the investee, except where
unrealised losses provide evidence of an impairment of the asset
transferred, in which case they are recognised immediately in profit
or loss.
If an investment in an associate becomes an investment in a
joint venture or vice versa, retained interest is not remeasured.
Instead, the investment continues to be accounted for under the
equity method. In all other cases, when the Group ceases to have
significant influence over an associate or joint control over a joint
venture, it is accounted for as a disposal of the entire interest in that
investee, with a resulting gain or loss being recognised in profit or
loss. Any interest retained in that former investee at the date when
significant influence or joint control is lost is recognised at fair value
and this amount is regarded as the fair value on initial recognition of
a financial asset
(
see
Note 1(i))
.
In the Company’s statement of financial position, its investments in
associates and joint venture are stated at cost less impairment losses
(
see
Note 1(k))
, unless classified as held for sale (or included in a
disposal group that is classified as held for sale).
1
主要會計政策（續）
(g)
聯營公司及合營公司（續）
如本集團所佔的虧損超過其所佔聯營公司或合營
公司權益，則本集團的權益將會減至零，並毋須
確認其他虧損，但如本集團需對該被投資公司承
擔法定或推定責任或代表該被投資公司作出付款
則除外。就此而言，本集團所佔權益為根據權益
法所得的投資賬面值，連同實際構成本集團於聯
營公司或合營公司的投資淨額的任何長期權益。
本集團及其聯營公司及合營公司之間的交易所產
生的未變現盈虧均在本集團所佔被投資公司權益
中沖銷，但如未變現虧損是由已轉讓資產的減值
產生，則須立刻在損益表中確認。
倘於聯營公司的投資轉為於合營公司的投資，則
保留權益不會重新計量，反之亦然，而該投資繼
續按權益法列賬。在所有其他情況下，倘本集團
對聯營公司不再具有重大影響力時或對合營公司
不再具有共同控制權時，將會當作出售有關被投
資公司的全部權益入賬，而所得盈虧將於損益表
中確認入賬。於不再具有重大影響力或共同控制
權當日在該前被投資公司仍然保留的任何權益將
按公平值確認入賬，而此金額將被視為財務資產
於首次確認時的公平值
（
見
附註
1(i)
）
。
在本公司的財務狀況表內，於聯營公司及合營公
司的投資按成本值減去減值虧損
（
見
附註
1(k)
）
列
賬，但如有關投資已被列作持作銷售投資（或計入
分類為持作銷售的出售集團）則除外。