貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 120 1 主要會計政策（續） (f) 附屬公司及非控股權益（續） 在本公司的財務狀況表內，於附屬公司 的投資按成本減去任何減值虧損（見 附 註 1(k) ）列賬，但如有關投資已被分類持 作銷售投資（或計入分類為持作銷售的 出售集團）則除外。 (g) 聯營公司及合營公司 聯營公司是指本集團或本公司可以對其 管理層發揮重大影響力（但並非控制或 共同控制其管理層）的公司，包括參與財 務及經營政策的決定。 合營公司指一項安排，本集團或本公司 及其他訂約方訂約同意對該安排有共同 控制權及對該安排的資產淨值擁有權利。 於聯營公司或合營公司的投資根據權益 法入賬綜合財務報表，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。根據權益 法，有關投資首先按成本值入賬，並就 本集團所佔被投資公司可辨別資產淨值 於收購日期的公允價值超過投資成本之 數（如有）作出調整。投資成本包括購入 價、收購投資直接應佔的其他成本以及 構成本集團股本投資一部分的聯營公司 或合營公司的任何直接投資。有關投資 其後按本集團所佔被投資公司資產淨值 於收購後的變動及任何關乎有關投資的 減值虧損作出調整（見 附註 1(h) 及 (k) ）。 於收購日期超過成本值之數、本集團所 佔被投資公司於本年度的收購後稅後業 績及任何減值虧損將於綜合損益表確 認，而本集團所佔被投資公司的收購後 稅後其他全面收益項目則於綜合損益及 其他全面收益表確認。 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 構成於聯營公司或合營公司的投資淨額 的任何其他長期權益。 1 Significant accounting policies (Continued) (f) Subsidiaries and non-controlling interests (Continued) In the Company’s statement of financial position, an investment in a subsidiary is stated at cost less any impairment losses (see Note 1(k) ), unless the investment is classified as held for sale (or included in a disposal group that is classified as held for sale). (g) Associates and joint ventures An associate is an entity in which the Group or Company has significant influence, but not control or joint control, over its management, including participation in the financial and operating policy decisions. A joint venture is an arrangement whereby the Group or Company and other parties, contractually agree to share control of the arrangement and have rights to the net assets of the arrangement. An investment in an associate or a joint venture is accounted for in the consolidated financial statements under the equity method, unless it is classified as held for sale (or included in a disposal group that is classified as held for sale). Under the equity method, the investment is initially recorded at cost, adjusted for any excess of the Group’s share of the acquisition- date fair values of the investee’s identifiable net assets over the cost of the investment (if any). The cost of the investment includes purchase price, other costs directly attributable to the acquisition of the investment, and any direct investment into the associate or joint venture that forms part of the group’s equity investment. Thereafter, the investment is adjusted for the post acquisition change in the Group’s share of the investee’s net assets and any impairment loss relating to the investment (see Notes 1(h) and (k) ). Any acquisition-date excess over cost, the Group’s share of the post-acquisition, post-tax results of the investees and any impairment losses for the year are recognised in the consolidated statement of profit or loss, whereas the Group’s share of the post-acquisition post-tax items of the investees’ other comprehensive income is recognised in the consolidated statement of profit or loss and other comprehensive income. 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 any other long-term interests that in substance form part of the Group’s net investment in the associate or the joint venture.