94 / 159
Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
92
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(h) Goodwill (continued)
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.
(i) Other investments in debt and equity securities
The Group’s and the Company’s policies for investments in debt and
equity securities, other than investments in subsidiaries, associates
and joint ventures, are as follows:
Investments in debt and equity securities are initially stated at fair
value, which is their transaction price unless it is determined that the
fair value at initial recognition differs from the transaction price and
that fair value is evidenced by a quoted price in an active market for
an identical asset or liability or based on a valuation technique that
uses only data from observable markets. Cost includes attributable
transaction costs, except where indicated otherwise below. These
investments are subsequently accounted for as follows, depending
on their classification:
Investments in securities held for trading are classified as current
assets. Any attributable transaction costs are recognised in profit or
loss as incurred. At the end of each reporting period the fair value
is remeasured, with any resultant gain or loss being recognised in
profit or loss. The net gain or loss recognised in profit or loss does
not include any dividends or interest earned on these investments as
these are recognised in accordance with the policies set out in
Note
1(d)(iv)
and
(v)
.
Dated debt securities that the Group and/or the Company have the
positive ability and intention to hold to maturity are classified as
held-to-maturity securities. Held-to-maturity securities are stated at
amortised cost less impairment losses (see
Note 1(k)
).
1
主要會計政策（續）
(h)
商譽（續）
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。
(i)
其他債務及股本證券投資
本集團及本公司的債務及股本證券投資（於附屬公
司、聯營公司及合營公司的投資除外）政策如下：
債務及股本證券投資初步按公允價值（即其交易價
格）列賬，惟若初步確認的公允價值與交易價格不
同，而公允價值並非以相同資產或負債在活躍市
場的報價作依據，亦非採用僅輸入可觀察市場數
據的估值技術進行估計則除外。成本包括應佔交
易成本，但下文所述者除外。此等投資其後因應
所屬分類入賬如下：
持作貿易用途的證券投資被歸類為流動資產，任
何應佔交易成本於產生時在損益表中確認。於各
個報告期末，會重新計算公允價值，所得的盈虧
於損益表中確認。在損益表中確認的盈虧淨額並
不包括從此等投資賺取的任何股息或利息，因為
有關股息或利息會按
附註
1(d)(iv)
及
(v)
所載政策確
認。
本集團及╱或本公司有實際能力及意願持有至到
期日的有期債務證券，會歸類為持有至到期日證
券。持有至到期日證券乃按攤銷成本減去減值虧
損列賬（見
附註
1(k)
）。