Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 23 主要會計政策－續 (c) 聯營公司之投資－續 如聯營公司的權益持有被削減但仍保留重大 影響力，只有按比例將之前在其他綜合收益 中確認的數額重新分類至損益賬中（如適當）。 本機構應佔聯營公司購買後利潤或虧損於利 潤表內確認，而應佔其購買後的其他綜合收 益變動則於其他綜合收益內確認，並相應調 整投資賬面值。如本機構應佔一家聯營公司 的虧損等於或超過其在該聯營公司的權益， 包括任何其他無抵押應收款，本機構不會確 認進一步虧損，除非本機構對聯營公司已產 生法律或推定債務或已代聯營公司作出付款。 本機構在每個報告日期釐定是否有客觀證據 證明聯營公司投資已減值。如投資已減值， 本機構計算減值，數額為聯營公司可收回數 額與其賬面值的差額，并在合併綜合收益表 中確認於「應佔聯營公司盈餘╱（虧損）」旁。 本機構與其聯營公司之間的上流和下流交易 的利潤和虧損，在本機構的合併財務報表中 確認，但僅限於無關連投資者在聯營公司權 益的數額。除非交易提供證據顯示所轉讓資 產已減值，否則未實現虧損亦予以對銷。聯 營公司的會計政策已按需要作出改變，以確 保與本機構採用的政策符合一致。 在聯營公司股權稀釋所產生的利得或損失於 合併綜合收益表確認。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (c) Interests in Associates – Cont’d If the ownership interest in an associate is reduced but significant influence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income is reclassified to profit or loss where appropriate. The Group’s share of post-acquisition profit or loss is recognised in the income statement, and its share of post-acquisition movements in other comprehensive income is recognised in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. When the Group’s share of losses in an associate equals or exceeds its interest in the associate, including any other unsecured receivables, the Group does not recognise further losses, unless it has incurred legal or constructive obligations or made payments on behalf of the associate. The Group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the Group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognises the amount adjacent to “share of surplus/(losses) of associates” in the consolidated statement of comprehensive income. Profits and losses resulting from upstream and downstream transactions between the Group and its associate are recognised in the Group’s consolidated financial statements only to the extent of unrelated investor’s interests in the associates. Unrealised losses are eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of associates have been changed where necessary to ensure consistency with the policies adopted by the Group. Gains or losses on dilution of equity interest in associates are recognised in the consolidated statement of comprehensive income.
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