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 121 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (g) 聯營公司及合營公司（續） 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。 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。 1 Significant accounting policies (Continued) (g) Associates and joint ventures (Continued) 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. 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.