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 24 主要會計政策－續 (d) 合營安排 本機構對所有合營安排應用香港財務報告準 則第11號。根據香港財務報告準則第11號， 在合營安排的投資必須分類為共同經營或合 營企業，視乎每個投資者的合同權益和義務 而定。本機構已評估其合營安排的性質並釐 定為合營企業或共同經營。合營企業按權益 法入賬。 (i) 合營企業 根據權益法，合營企業權益初步以成本 確認，其後經調整以確認本機構享有的 收購後利潤或虧損以及其他綜合收益變 動的份額。本機構對合營企業的投資包 括在購買時已辨認的商譽。在購買合營 企業的投資時，購買成本與本機構享有 的對合營企業可辨認資產和負債的公允 價值淨額的差額確認為商譽。當本機 構享有某一合營企業的虧損超過或相 等於在該合營企業的權益（包括任何實 質上構成機構在該合營淨投資的長期權 益），則本機構不確認進一步虧損，除 非本機構已產生義務或已代合營企業付 款。 本機構與其合營企業之間交易之未變現 收益按本機構在合營企業權益對銷。除 非交易提供所轉讓資產減值之憑證，否 則未變現虧損亦予以對銷。合營企業的 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。 在本大學之財務狀況表內，合營企業之 投資以成本值扣除減值虧損入賬。本大 學將合營企業之業績按已收及應收分派 入賬。 (ii) 共同經營 本機構就共同經營所控制之資產及承擔 之負債按應計準則根據項目性質分類計 入合併財務狀況表，而本機構就此所佔 收入及所承擔開支則在本機構可能獲 得╱支付有關交易經濟利益之情況下計 入合併綜合收益表。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (d) Joint Arrangements The Group has applied HKFRS 11 to all joint arrangements. Under HKFRS 11, investments in joint arrangements are classified as either joint operations or joint ventures depending on the contractual rights and obligations of each investor. The Group has assessed the nature of its joint arrangements and determined them to be joint ventures or joint operations as appropriate. Joint ventures are accounted for using the equity method. (i) Joint ventures Under the equity method of accounting, the investments in joint ventures are initially recognised at cost and adjusted thereafter to recognise the Group’s share of the post-acquisition profits or losses and movements in other comprehensive income. Upon the acquisition of the ownership interest in a joint venture, any difference between the cost of the joint venture and the Group’s share of the net fair value of the joint venture’s identifiable assets and liabilities is accounted for as goodwill. When the Group’s share of losses in a joint venture equals or exceeds its interest in the joint ventures (which include any long-term interests that, in substance, form part of the Group’s net investment in the joint ventures), the Group does not recognise further losses, unless it has incurred obligations or made payments on behalf of the joint ventures. Unrealised gains on transactions between the Group and its joint ventures are eliminated to the extent of the Group’s interest in the joint ventures. Unrealised losses are eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of the joint ventures have been changed where necessary to ensure consistency with the policies adopted by the Group. In the University’s Statement of Financial Position, investments in joint ventures are stated at cost less provision for impairment losses. The results of the joint ventures are accounted for by the University on the basis of distributions received and receivable. (ii) Joint operations Assets that the Group controls and liabilities that it incurs in relation to the joint operations are recognised in the Group’s statement of financial position on an accruals basis and classified according to the nature of the item. The Group’s share of the income that it earns from the joint operations together with expenditure that it incurs are included in the Group’s consolidated statement of comprehensive income when it is probable that economic benefits associated with the transactions will flow to or from the Group.
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