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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
72
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(h) Goodwill
Goodwill represents the excess of
(i) the aggregate of the fair value of the consideration transferred,
the amount of any non-controlling interest in the acquiree and
the fair value of the Group’s previously held equity interest in
the acquiree; over
(ii) the net fair value of the acquiree’s identifiable assets and
liabilities measured as at the acquisition date.
When (ii) is greater than (i), then this excess is recognised
immediately in profit or loss as a gain on a bargain purchase.
Goodwill is stated at cost less accumulated impairment losses.
Goodwill arising on a business combination is allocated to each
cash-generating unit, or groups of cash generating units, that is
expected to benefit from the synergies of the combination and is
tested annually for impairment
(
see
Note 1(k))
.
On disposal of a cash generating unit during the year, any
attributable amount of purchased goodwill is included in the
calculation of the profit or loss on disposal.
(i) Other investments in debt and equity securities
The Group’s and the Company’s policies for investments in debt and
equity securities, other than investments in subsidiaries, associates
and joint ventures, are as follows:
Investments in debt and equity securities are initially stated at fair
value, which is their transaction price unless it is determined that the
fair value at initial recognition differs from the transaction price and
that fair value is evidenced by a quoted price in an active market for
an identical asset or liability or based on a valuation technique that
uses only data from observable markets. Cost includes attributable
transaction costs, except where indicated otherwise below. These
investments are subsequently accounted for as follows, depending
on their classification:
Investments in securities held for trading are classified as current
assets. Any attributable transaction costs are recognised in profit or
loss as incurred. At the end of each reporting period the fair value
is remeasured, with any resultant gain or loss being recognised in
profit or loss. The net gain or loss recognised in profit or loss does
not include any dividends or interest earned on these investments as
these are recognised in accordance with the policies set out in
Note
1(d)(iv)
and
(v)
.
1
主要會計政策（續）
(h)
商譽
商譽指
(i)
已轉移代價的公平值、所佔被收購公司的任
何非控股權益金額及本集團早前所持被收購
公司股權的公平值的總金額；超出
(ii)
於收購日期計算所得被收購公司的可辨別資
產及負債的公平淨值的金額。
如
(ii)
的金額大於
(i)
，則超出的金額即時在損益表
確認入賬作為議價購入的收益。
商譽按成本值減去累計減值虧損列賬。業務合併
所產生的商譽會被分配至各個現金產生單位或各
組現金產生單位（預期會產生合併協同效益者），
並會每年作減值測試
（
見
附註
1(k)
）
。
於年內出售單一現金產生單位時，其應佔已收購
商譽金額會於計算出售交易的盈虧時計入其中。
(i)
其他債務及股本證券投資
本集團及本公司的債務及股本證券投資（於附屬公
司、聯營公司及合營公司的投資除外）政策如下：
債務及股本證券投資初步按公平值（即其交易價
格）列賬，惟若初步確認的公平值與交易價格不
同，而公平值並非以相同資產或負債在活躍市場
的報價作依據，亦非採用僅輸入可觀察市場數據
的估值技術進行估計則除外。成本包括應佔交易
成本，但下文所述者除外。此等投資其後因應所
屬分類入賬如下：
持作貿易用途的證券投資被歸類為流動資產，任
何應佔交易成本於產生時在損益表中確認。於各
個報告期末，會重新計算公平值，所得的盈虧於
損益表中確認。在損益表中確認的盈虧淨額並不
包括從此等投資賺取的任何股息或利息，因為有
關股息或利息會按
附註
1(d)(iv)
及
(v)
所載政策確
認。