貿易通 2020 年年報

120 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 1 主要會計政策（續） (f) 附屬公司及非控股權益（續） 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) ）。 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。 1 Significant accounting policies (Continued) (f) Subsidiaries and non-controlling interests (Continued) 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) ). 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.