貿易通 2021 年年報

127 二零二一年年報 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（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（見 附註 1(g) ）或合營公司的投資 在首次確認時的成本值。 在本公司的財務狀況表內，於附屬公 司的投資按成本減去任何減值虧損（見 附註 1(k) ）列賬，但如有關投資已被分 類持作銷售投資（或計入分類為持作銷 售的出售集團）則除外。 (g) 聯營公司 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。 1 Significant accounting policies (Continued) (f) Subsidiaries and non-controlling interests (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 (see Note 1(g) ) or joint venture. 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) Associate 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.