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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
90
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(f) Subsidiaries and non-controlling interests (continued)
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.
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). 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.
1
主要會計政策（續）
(f)
附屬公司及非控股權益（續）
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
成本值減去任何減值虧損（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。
(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
的資產淨額擁有權利。
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。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
其他全面收益則於綜合損益及其他全面收益表確
認。