Annual Report 2019

143 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 2 重大會計政策概要 （續） 2.4 業務合併 （續） 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。 如果遞延現金對價的任何部分的結 算，則把將來應付的款項折現至其 在交換之日的現值。而使用的折現 率是實體的增量借款利率，即在可 比較的條款和條件下可以從獨立金 融機構獲得類似借款的利率。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。 2.5 獨立財務報表 於附屬公司的投資按成本值扣除減 值列賬。成本包括直接應佔投資成 本。附屬公司的業績乃由本公司按 已收及應收股息入賬。 倘股息超出附屬公司宣派股息期間 全面收益總額，或倘獨立財務報表 中投資賬面值超出綜合財務報表所 示投資對象資產淨值（包括商譽） 的賬面值，則須於自該投資收取股 息時，對該等附屬公司的投資進行 減值測試。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.4 Business combination (continued) 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. Wh e r e s e t t l eme n t o f a n y p a r t o f c a s h consideration is deferred, the amounts payable in the future are discounted to their present value as at the date of exchange. The discount rate used is the entity’s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. 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. If the business combination is achieved in 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. 2.5 Separate financial statements Investments in subsidiaries are accounted for at cost less impairment. Cost includes direct attributable costs of investment. The results of subsidiaries are accounted for by the Company on the basis of dividend received and receivable. Impa i rmen t t es t i ng o f t he i nves tmen t s i n subsidiaries is required upon receiving a dividend from these investments if the dividend exceeds the total comprehensive income of the subsidiary in the period the dividend is declared or if the carrying amount of the investment in the separate financial statements exceeds the carrying amount in the consolidated financial statements of the investee’s net assets including goodwill.