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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）
(g)
聯營公司及合營公司（續）
倘於聯營公司的投資轉為於合營公司的
投資，則保留權益不會重新計量，反之
亦然，而該投資繼續按權益法列賬。在
所有其他情況下，倘本集團對聯營公司
不再具有重大影響力時或對合營公司不
再具有共同控制權時，將會當作出售有
關被投資公司的全部權益入賬，而所得
盈虧將於損益表中確認入賬。於不再具
有重大影響力或共同控制權當日在該前
被投資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)
）。
在本公司的財務狀況表內，於聯營公司
及合營公司的投資按成本值減去減值虧
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。
(h)
商譽
商譽指
(i)
已轉移代價的公允價值、所佔被收
購公司的任何非控股權益金額及本
集團早前所持被收購公司股權的公
允價值的總金額；超出
(ii)
於收購日期計算所得被收購公司的
可辨別資產及負債的公平淨值的金
額。
如
(ii)
的金額大於
(i)
，則超出的金額即時
在損益表確認入賬作為議價購入的收益。
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。
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)
If an investment in an associate becomes an investment in a
joint venture or vice versa, retained interest is not remeasured.
Instead, the investment continues to be accounted for under
the equity method. In all other cases, when the Group ceases
to have significant influence over an associate or joint control
over a joint venture, it is accounted for as a disposal of the
entire interest in that investee, with a resulting gain or loss
being recognised in profit or loss. Any interest retained in that
former investee at the date when significant influence or joint
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)
).
In the Company’s statement of financial position, its
investments in associates and joint venture are stated at cost
less impairment losses (see
Note 1(k)
), unless classified as held
for sale (or included in a disposal group that is classified as
held for sale).
(h) Goodwill
Goodwill represents the excess of
(i) the aggregate of the fair value of the consideration
transferred, the amount of any non-controlling interest in
the acquiree and the fair value of the Group’s previously
held equity interest in the acquiree; over
(ii) the net fair value of the acquiree’s identifiable assets and
liabilities measured as at the acquisition date.
When (ii) is greater than (i), then this excess is recognised
immediately in profit or loss as a gain on a bargain purchase.
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.