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 121 1 主要會計政策（續） (g) 聯營公司及合營公司（續） 本集團及其聯營公司及合營公司之間的 交易所產生的未變現盈虧均在本集團所 佔被投資公司權益中沖銷，但如未變現 虧損是由已轉讓資產的減值產生，則須 立刻在損益表中確認。 倘於聯營公司的投資轉為於合營公司的 投資，則保留權益不會重新計量，反之 亦然，而該投資繼續按權益法列賬。 在所有其他情況下，倘本集團對聯營公 司不再具有重大影響力時或對合營公司 不再具有共同控制權時，將會當作出售 有關被投資公司的全部權益入賬，而所 得盈虧將於損益表中確認入賬。於不再 具有重大影響力或共同控制權當日在該 前被投資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) ）。 在本公司的財務狀況表內，於聯營公司 及合營公司的投資按成本值減去減值虧 損（見 附註 1(k) ）列賬，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。 (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。 1 Significant accounting policies (Continued) (g) Associates and joint ventures (Continued) Unrealised profits and losses resulting from transactions between the Group and its associates and joint venture are eliminated to the extent of the Group’s interest in the investee, except where unrealised losses provide evidence of an impairment of the asset transferred, in which case they are recognised immediately in profit or loss. If an investment in an associate becomes an investment in a joint venture or vice versa, the retained interest is not remeasured. Instead, the investment continues to be accounted for under the equity method. In all other cases, when the Group ceases to have significant influence over an associate or joint control over a joint venture, it is accounted for as a disposal of the entire interest in that investee, with a resulting gain or loss being recognised in profit or loss. Any interest retained in that former investee at the date when significant influence or joint 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) ). In the Company’s statement of financial position, its investments in associates and joint venture are stated at cost less impairment losses (see Note 1(k) ), unless classified as held for sale (or included in a disposal group that is classified as held for sale). (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.