貿易通 2021 年年報

128 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） (g) 聯營公司（續） 於一間聯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。投資成本 包括購入價、收購投資直接應佔的其 他成本以及構成本集團股本投資一部 分的聯營公司的任何直接投資。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 項目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 實際構成於聯營公司的投資淨額的任 何其他長期權益。 本集團與一間聯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。 倘於一間聯營公司的投資轉為於一間 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。 1 Significant accounting policies (Continued) (g) Associate (Continued) An investment in an associate 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). The cost of the investment includes purchase price, other costs directly attributable to the acquisition of the investment, and any direct investment into the associate that forms part of the Group’s equity investment. 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, 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 any other long-term interests that in substance form part of the Group’s net investment in the associate. Unrealised profits and losses resulting from transactions between the Group and an associate 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. If an investment in an associate becomes an investment in a joint venture or vice versa, the retained interest is not remeasured. Instead, the investment continues to be accounted for under the equity method.