Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 21 主要會計政策－續 (b) 合併賬目－續 (i) 業務合併－續 本機構將轉讓的任何或然對價按收購日 期的公平值計量。被視為資產或負債的 或然對價公平值的其後變動，根據香港 財務報告準則第9號的規定，在合併綜 合收益表或作為其他綜合收益的變動確 認。分類為權益的或然對價不重新計 量，其之後的結算在權益中入賬。 所轉讓對價、被收購方的任何非控制性 權益數額，及在被收購方之前任何權益 在收購日期的公允價值，超過購入可辨 識淨資產公允價值的數額記錄為商譽。 如所轉讓對價、確認的任何非控制性權 益及之前持有的權益計量，低於購入子 公司淨資產的公允價值，則將該數額直 接在合併綜合收益表中確認。 機構內公司之間的交易、結餘及交易的 未變現利得予以對銷。未變現損失亦予 以對銷。附屬公司報告的數額已按需要 作出改變，以確保與本機構採用的政策 符合一致。 (ii) 不導致失去控制權的附屬公司權益變動 本機構將其與非控制性權益進行、不導 致失去控制權的交易入賬為權益交易－ 即與子公司所有者以其作所有者身份進 行的交易。所支付任何對價的公平值與 相關應佔所收購附屬公司淨資產賬面值 的差額記錄為權益。向非控制性權益的 處置的盈虧亦記錄在權益中。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (b) Consolidation – Cont’d (i) Business combinations – Cont’d Any contingent consideration to be transferred by the Group is recognised at fair value at the acquisition date. Subsequent changes to the fair value of the contingent consideration that is deemed to be an asset or liability is recognised in accordance with HKFRS 9 either in the consolidated statement of comprehensive income or as a change to other comprehensive income. Contingent consideration that is classified as equity is not remeasured, and its subsequent settlement is accounted for within equity. The excess of the consideration transferred, the amount of any non-controlling interest in the acquiree and the acquisition-date fair value of any previous equity interest in the acquiree over the fair value of the identifiable net assets acquired is recorded as goodwill. If the total of consideration transferred, noncontrolling interest recognised and previously held interest measured is less than the fair value of the net assets of the subsidiary acquired in the case of a bargain purchase, the difference is recognised directly in the consolidated statement of comprehensive income. Inter-company transactions, balances, income and expenses on transactions between group companies are eliminated. Profits and losses resulting from intercompany transaction that are recognised in assets are also eliminated. Accounting policies of a subsidiary have been changed where necessary to ensure consistency with the policies adopted by the Group. (ii) Changes in ownership interests in subsidiaries without change of control Transactions with non-controlling interests that do not result in loss of control are accounted for as equity transactions – that is, as transactions with the owners of the subsidiary in their capacity as owners. The difference between fair value of any consideration paid and the relevant share acquired of the carrying value of net assets of the subsidiary is recorded in equity. Gains or losses on disposals to non-controlling interests are also recorded in equity.
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