Notes to the Consolidated Financial Statements 合併財務報表附註 2023 Financial Report 二零二三財務報告 20 主要會計政策－續 (b) 合併賬目 合併財務報表包括本大學及其附屬公司截至 六月三十日止之賬目。 附屬公司指本機構對其具有控制權的主體。 當本機構因為參與該主體而承擔可變回報的 風險或享有可變回報的權益，並有能力透過 其對該主體的權力影響此等回報時，本機構 即控制該主體。附屬公司在控制權轉移至本 機構之日合併入賬。附屬公司在控制權終止 之日起停止合併入賬。 (i) 業務合併 本機構採用會計收購法計算業務合併。 收購附屬公司之轉讓代價為所轉讓資 產、對被收購方的前所有人產生或承擔 的負債及本機構所發行股本權益之公平 值。所轉讓代價包括或然代價安排產生 之任何資產或負債之公平值。收購相關 成本於產生時列為開支。於業務合併時 所收購之可識別資產及所承擔之負債及 或然負債，初步按收購日之公平值計 量。按逐項收購基準，本機構可按公平 值或按非控制性權益應佔被購買方可辨 認資產淨值的比例，計量被收購入非控 制性權益。 如業務合併分階段進行，收購方先前在 被收購方持有權益於收購日期的賬面 值，按收購日期的公平值重新計量，重 新計量產生的任何盈虧在合併綜合收益 表入賬。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (b) Consolidation The consolidated financial statements include the financial statements of the University and its subsidiaries made up to 30 June. A subsidiary is an entity over which the Group has control. The Group controls an entity when the Group is exposed to, 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. Subsidiaries are consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. (i) Business combinations The Group applies the acquisition method to account for business combinations. The consideration transferred for the acquisition of a subsidiary is the fair values of the assets transferred, the liabilities incurred or assumed to the former owners of the acquiree and the equity instruments issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Acquisition-related costs are expensed as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquiree, on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest’s proportionate share of the recognised amounts of acquiree’s identifiable net assets. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer’s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date; any gains or losses arising from such re-measurement are recognised in the consolidated statement of comprehensive income.
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