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二零一七年年報
貿易通電子貿易有限公司
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
1
主要會計政策（續）
(f)
附屬公司及非控股權益
附屬公司為本集團控制的實體。倘本集
團透過參與實體的業務而對其可變回報
承擔風險或享有權利，並可使用對該實
體的權力影響該等回報，則本集團控制
該實體。於評估本集團是否有權力時，
僅考慮（本集團及其他各方所持的）實際
權利。
於附屬公司的投資會自控制開始日期起
合併入賬綜合財務報表內，直至控制結
束日期為止。集團內公司間的結餘及交
易和現金流量和集團內公司間的交易所
產生的任何未變現溢利於編製綜合財務
報表時悉數抵銷。如並無出現減值跡
象，集團內公司間的交易所產生的未變
現虧損按照未變現收益的相同方式抵銷。
非控股權益指非直接或間接歸屬於本公
司的附屬公司權益，且本集團就此並無
與該等權益持有人協定任何額外條款，
致使本集團整體須就該等符合財務負債
定義的權益承擔合約責任。就各業務合
併而言，本集團可選擇按公允價值或按
非控股權益佔附屬公司可識別淨資產的
比例而計量任何非控股權益。
非控股權益於綜合財務狀況表的權益內
呈列，獨立於本公司權益持有人應佔的
權益。本集團業績的非控股權益乃於綜
合損益表及綜合損益及其他全面收益表
列作本公司非控股權益及權益持有人之
間的本年度溢利或虧損總額及全面收益
總額的分配結果。非控股權益持有人提
供的貸款及向該等持有人承擔的合約責
任乃根據
附註
1(n)
及視乎負債的性質於
綜合財務狀況表列作財務負債。
1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s
(Continued)
(f) Subsidiaries and non-controlling interests
Subsidiaries are entities controlled by the Group. The Group
controls an entity when it is exposed, or has rights, to variable
returns from its involvement with the entity and has the ability
to affect those returns through its power over the entity. When
assessing whether the Group has power, only substantive rights
(held by the Group and other parties) are considered.
An investment in a subsidiary is consolidated into the
consolidated financial statements from the date that control
commences until the date that control ceases. Intra-group
balances, transactions and cash flows and any unrealised profits
arising from intra-group transactions are eliminated in full in
preparing the consolidated financial statements. Unrealised
losses resulting from intra-group transactions are eliminated in
the same way as unrealised gains but only to extent that there
is no evidence of impairment.
Non-controlling interests represent the equity in a subsidiary
not attributable directly or indirectly to the company, and in
respect of which the Group has not agreed any additional
terms with the holders of those interests which would result in
the Group as a whole having a contractual obligation in respect
of those interests that meets the definition of a financial
liability. For each business combination, the Group can elect to
measure any non-controlling interests either at fair value or at
the non-controlling interests’ proportionate share of the
subsidiary’s net identifiable assets.
Non-controlling interests are presented in the consolidated
statement of financial position within equity, separately from
equity attributable to the equity shareholders of the Company.
Non-controlling interests in the results of the Group are
presented on the face of the consolidated statement of profit
or loss and the consolidated statement of profit or loss and
other comprehensive income as an allocation of the total profit
or loss and total comprehensive income for the year between
non-controlling interests and the equity shareholders of the
company. Loans from holders of non-controlling interests and
other contractual obligations towards these holders are
presented as financial liabilities in the consolidated statement of
financial position in accordance with
Note 1(n)
depending on
the nature of the liability.