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Tradelink Electronic Commerce Limited
Annual Report 2017
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（續）
本集團所佔附屬公司權益的變動（不會
導致失去控制權）計作股權交易，而綜合
權益內的控股及非控股權益金額將會作
出調整，以反映相關權益的變動，但不
會對商譽作出調整，亦不會確認任何損
益。
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值擁有權利。
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) Subs i d i ar i es and non - cont ro l l i ng i nteres t s
(Continued)
Changes in the Group’s interests in a subsidiary that do not
result in a loss of control are accounted for as equity
transactions, whereby adjustments are made to the amounts of
controlling and non-controlling interests within consolidated
equity to reflect the change in relative interests, but no
adjustments are made to goodwill and no gain or loss is
recognised.
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.