貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 119 1 主要會計政策（續） (f) 附屬公司及非控股權益（續） 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。 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其他合 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。 本集團所佔附屬公司權益的變動（不會 導致失去控制權）計作股權交易，而綜合 權益內的控股及非控股權益金額將會作 出調整，以反映相關權益的變動，但不 會對商譽作出調整，亦不會確認任何損 益。 在本集團失去附屬公司控制權的情況 下，有關交易將會當作出售有關附屬公 司的全部權益入賬，而所得盈虧將於損 益表中確認入賬。於失去控制權當日在 該前附屬公司仍然保留的任何權益將按 公允價值確認入賬，而此金額將被視為 財務資產於首次確認時的公允價值（見 附註 1(i) ）或（如適用）於聯營公司或合營 公司的投資在首次確認時的成本值（見 附註 1(g) ）。 1 Significant accounting policies (Continued) (f) Subsidiaries and non-controlling interests (Continued) 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. Changes in the Group’s interests in a subsidiary that do not result in a loss of control are accounted for as equity transactions, whereby adjustments are made to the amounts of controlling and non-controlling interests within consolidated equity to reflect the change in relative interests, but no adjustments are made to goodwill and no gain or loss is recognised. When the Group loses control of a subsidiary, it is accounted for as a disposal of the entire interest in that subsidiary, with a resulting gain or loss being recognised in profit or loss. Any interest retained in that former subsidiary at the date when 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) or, when appropriate, the cost on initial recognition of an investment in an associate or joint venture (see Note 1(g) ).