貿易通 2021 年年報

129 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） (g) 聯營公司（續） 在所有其他情況下，倘本集團對一間 聯營公司不再具有重大影響力時，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，於一間聯 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 Significant accounting policies (Continued) (g) Associate (Continued) In all other cases, when the Group ceases to have significant influence over an associate, 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 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 investment in an associate is 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.