貿易通 2021 年年報

126 Tradelink Electronic Commerce Limited Annual Report 2021 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 有人承擔的其他合約責任乃根據 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 Significant accounting policies (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.