貿易通 2020 年年報

二零二零年年報 貿易通電子貿易有限公司 119 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (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。 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。 1 Significant accounting policies (Continued) (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. 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.