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 22 主要會計政策－續 (b) 合併賬目－續 (iii) 出售附屬公司 當本機構不再持有控制權，在主體的任 何保留權益於失去控制權當日重新計量 至公平值，賬面值的變動在合併綜合收 益表中確認。公平值為就保留權益的後 續入賬而言的初始賬面值，作為聯營、 合營或財務資產。此外，之前在其他綜 合收益中確認的任何數額猶如本機構已 直接處置相關資產和負債。這意味著之 前在其他綜合收益中確認的數額會重新 分類至合併綜合收益表或根據適用的香 港財務報告準則轉移至另一類權益。 (iv) 單獨財務報表 在本大學之財務狀況表內，附屬公司之 投資以成本值扣除減值虧損撥備入賬。 成本經調整以反映修改或有對價所產生 的對價變動。成本亦包括投資的直接歸 屬成本。本大學將附屬公司之業績按已 收及應收分派入賬。 (c) 聯營公司之投資 聯營公司指所有本機構對其有重大影響力而 無控制權的主體，通常附帶有百分之二十至 五十投票權的股權。聯營公司投資以權益法 入賬。根據權益法，投資初始以成本確認， 而賬面值被增加或減少以確認投資者享有被 投資者在收購日期後的損益份額。本機構於 聯營公司的投資包括購買時已辨認的商譽。 在購買聯營公司的投資時，購買成本與本機 構享有的對聯營公司可辨認資產和負債的公 允價值淨額的差額確認為商譽。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (b) Consolidation – Cont’d (iii) Disposal of subsidiaries When the Group ceases to have control, any retained interest in the entity is remeasured to its fair value at the date when control is lost, with the change in carrying amount recognised in the consolidated statement of comprehensive income. The fair value is the initial carrying amount for the purposes of subsequently accounting for the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognised in other comprehensive income in respect of that entity are accounted for as if the Group had directly disposed of the related assets or liabilities. It means that amounts previously recognised in other comprehensive income are reclassified to the consolidated statement of comprehensive income or transferred to another category of equity as specified/permitted by applicable HKFRSs. (iv) Separate financial statements In the University’s statement of financial position, investments in subsidiaries are accounted for at cost less impairment. Cost is adjusted to reflect changes in consideration arising from contingent consideration amendments. Cost also includes directly attributable costs of investment. The results of subsidiaries are accounted for by the University on the basis of dividend received and receivable. (c) Interests in Associates Associates are all entities over which the Group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognised at cost, and the carrying amount is increased or decreased to recognise the investor’s share of the profit or loss of the investee after the date of acquisition. The Group’s investment in associates includes goodwill identified on acquisition. Upon the acquisition of the ownership interest in an associate, any difference between the cost of the associate and the Group’s share of the net fair value of the associate’s identifiable assets and liabilities is accounted for as goodwill.
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