109 / 187
107
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）
(g)
聯營公司及合營公司（續）
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。
如本集團所佔的虧損超過其所佔聯營公
司或合營公司權益，則本集團的權益將
會減至零，並毋須確認其他虧損，但如
本集團需對該被投資公司承擔法定或推
定責任或代表該被投資公司作出付款則
除外。就此而言，本集團所佔權益為根
據權益法所得的投資賬面值，連同實際
構成本集團於聯營公司或合營公司的投
資淨額的任何長期權益。
本集團及其聯營公司及合營公司之間的
交易所產生的未變現盈虧均在本集團所
佔被投資公司權益中沖銷，但如未變現
虧損是由已轉讓資產的減值產生，則須
立刻在損益表中確認。
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)
(g) Associates and joint ventures (Continued)
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.
When the Group’s share of losses exceeds its interest in the
associate or the joint venture, the Group’s interest is reduced to
nil and recognition of further losses is discontinued except to
the extent that the Group has incurred legal or constructive
obligations or made payments on behalf of the investee. For
this purpose, the Group’s interest is the carrying amount of the
investment under the equity method together with the Group’s
long-term interests that in substance form part of the Group’s
net investment in the associate or the joint venture.
Unrealised profits and losses resulting from transactions
between the Group and its associates and joint venture are
eliminated to the extent of the Group’s interest in the investee,
except where unrealised losses provide evidence of an
impairment of the asset transferred, in which case they are
recognised immediately in profit or loss.