Annual Report 2018

173 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 （續） 2.3 業務合併 （續） 收購相關成本於產生時支銷。 超出部份 • 所轉讓代價， • 於被收購實體的任何非控股權 益金額，及 • 任何先前於被收購實體的權益 於收購日期的公平值 與已收購可識別資產淨值的公平值 的差額按商譽列賬。倘上述金額低 於所收購業務可識別資產淨值的公 平值，有關差額會作為一項廉價購 買直接於綜合損益表確認。 應付或然代價歸類為權益或金融負 債。歸類為金融負債的金額其後重 新計量至公平值，公平值變動於綜 合損益表確認。 倘業務合併分階段完成，收購方過 往於收購對象所持股權於收購日期 的賬面值重新計量至收購日期的公 平值；該項重新計量所產生的任何 收益或虧損，於綜合損益表確認。 2 Summary of significant accounting policies (continued) 2.3 Business combination (continued) Acqu i s i t i on- r e l a t ed cos t s a r e expensed as incurred. The excess of the • consideration transferred, • amount of any non-controlling interest in the acquired entity, and • acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the business acquired, the difference is recognised directly in consolidated statement of profit or loss as a bargain purchase. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value with changes in fair value recognised in consolidated statement of profit or loss. I f t he bus i ness comb i na t i on i s ach i eved i n 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 remeasurement are recognised in consolidated statement of profit or loss.