貿易通 2020 年年報

122 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） (g) 聯營公司及合營公司（續） 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。 商譽按成本值減去累計減值虧損列 賬。業務合併所產生的商譽會被分 配至各個現金產生單位或各組現金 產生單位（預期會產生合併協同效益 者），並會每年作減值測試（見 附註 1(k) ）。 於年內出售單一現金產生單位時， 其應佔已收購商譽金額會於計算出 售交易的盈虧時計入其中。 1 Significant accounting policies (Continued) (g) Associates and joint ventures (Continued) 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. Goodwill is stated at cost less accumulated impairment losses. Goodwill arising on a business combination is allocated to each cash-generating unit, or groups of cash generating units, that is expected to benefit from the synergies of the combination and is tested annually for impairment (see Note 1(k) ). On disposal of a cash generating unit during the year, any attributable amount of purchased goodwill is included in the calculation of the profit or loss on disposal.