Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 131 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.3 業務合併 所有業務合併均以收購會計法入 賬，無論所收購者為權益工具或其 他資產。收購一間附屬公司所轉讓 的代價包括： • 所轉讓資產的公平值， • 所收購對象先前擁有人產生的 負債， • 本集團發行的股權， • 或然代價安排產生的任何資產 或負債的公平值，及 • 任何先前存在的附屬公司股權 的公平值。 除有限例外情況外，於業務合併收 購的可識別資產以及承擔的負債及 或然負債，初步按收購日期的公平 值計量。本集團根據個別收購交易 按公平值或非控股權益應佔被收購 實體可識別資產淨值的比例確認於 被收購實體的任何非控股權益。 收購相關成本於產生時支銷。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.3 Business combination The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: • fair values of the assets transferred, • liabilities incurred to the former owners of the acquired business, • equity interests issued by the Group, • fair value of any asset or liability resulting from a contingent consideration arrangement, and • fair value of any pre-existing equity interest in the subsidiary. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquired entity on an acquisition-by- acquisition basis either at fair value or at the non- controlling interest’s proportionate share of the acquired entity’s net identifiable assets. Acquisition-related costs are expensed as incurred.