貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 124 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (h) 商譽 商譽指 (i) 已轉移代價的公允價值、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 允價值的總金額；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。 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.