Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 139 2020 ANNUAL REPORT 年報 2 重大會計政策概要 （續） 2.2 綜合原則 (a) 附屬公司 附屬公司指本集團對其有控制 權的所有實體。本集團對實體 有控制權，是指本集團因參與 該實體的營運而獲得或有權享 有其可變回報，並能夠運用其 指導實體活動的權力影響上述 回報。附屬公司在控制權轉移 至本集團當日悉數綜合入賬。 附屬公司在控制權終止之日起 停止綜合入賬。 本集團的業務合併使用收購會 計法入賬。 集團內公司間交易、結餘及集 團公司間交易的未變現收益均 予以抵銷。未變現虧損亦會對 銷，除非該交易有證據顯示所 轉讓資產出現減值則作別論。 附屬公司的會計政策已按需要 變更，以確保與本集團所採納 政策貫徹一致。 於附屬公司業績及權益的非控 股權益分別於綜合損益表、綜 合全面收益表、綜合權益變動 表及綜合財務狀況表內列示。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.2 Principles of consolidation (a) Subsidiaries Subsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. The acquisition method of accounting is used to account for business combinations by the Group. Intercompany transactions balances and unrealised gains on transactions between group companies are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement of profit or l os s , conso l i da t ed s t a t emen t o f comprehensive income, consolidated statement of changes in equity and consolidated statement of financial position respectively.