Annual Report 2022

135 年報 2022 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） 2.1 編製基準 （續） 2.1.2 本集團並未應用以下已頒佈 之新訂及經修訂準則及詮釋 之影響 （續） 管理層正在評估於首次應用後 上述與本集團有關的新訂及經 修訂的準則及詮釋潛在影響。 目前尚無法說明這些準則及詮 釋是否會對本集團的經營業績 和財務狀況產生重大影響。 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（參閱附註 2.3 ）。 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。未變現虧損亦會抵 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。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.1 Basis of preparation (continued) 2.1.2Impact of new and amended standards and interpretations issued but not yet applied by the Group (continued) Management is in the process of assessing potential impact of the above new and amended standards and interpretations that are relevant to the Group upon initial application. It is not yet in a position to state whether these standards and interpretations will have a significant impact on the Group’s results of operations and financial position. 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 (refer to Note 2.3). 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.