貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 120 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (e) 物業、廠房及設備（續） 當一項物業、廠房及設備項目的部分有 不同的可使用年期，此項目部分的成本 將按合理基礎分配，而每部分將作個別 折舊。資產的可使用年期及其剩餘價值 （如有）會每年進行檢討。 (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的）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財務負債 定義的權益承擔合約責任。就各業務合 併而言，本集團可選擇按公允價值或按 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。 1 Significant accounting policies (Continued) (e) Property, plant and equipment (Continued) Where parts of an item of property, plant and equipment have different useful lives, the cost of the item is allocated on a reasonable basis between the parts and each part is depreciated separately. Both the useful life of an asset and its residual value, if any, are reviewed annually. (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, 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.