Annual Report 2008

Annual Report 2008 年報 87 3. 主要會計政策（續） 業務合併 收購業務乃按收購法入賬。收購成本乃按交 易當日本集團為換取所收購方控制權而交出 的資產、產生或承擔的負債以及發行的股權 工具公允值加任何業務合併直接相關成本之 總和計量。符合香港財務報告準則第 3 號「業 務合併」確認條件的所收購方可識別資產、 負債及或然負債於收購當日按公允值確認。 收購業務所產生之商譽確認為資產，其初始 成本按照業務合並成本超出本集團經確認的 可識別資產、負債及或然負債公允值淨額之 權益之差額確認。之後，如果重新評估後本 集團於所收購方之可識認資產、負債及或然 負債公允值淨額之權益超過企業合併時的成 本，則該超過部分會立即確認為利潤或損失。 少數股東於所收購方之權益乃按其所佔經確 認之資產、負債及或然負債公允值淨額的比 例來確認。 商譽 收購業務所產生之商譽，乃指收購成本超出 本集團在收購日期於相關業務擁有之可識別 資產、負債及或然負債公允值權益之差額。 該等商譽按成本列賬，其後以成本減任何累 計減值虧損計量。 收購業務所產生已撥充資本之商譽將於綜合 資產負債表獨立呈列。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Business combinations The acquisition of business is accounted for using the purchase method. The cost of the acquisition is measured at the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued by the Group in exchange for control of the acquiree, plus any costs directly attributable to the business combination. The acquiree’s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under HKFRS 3 “Business Combinations” are recognised at their fair values at the acquisition date. Goodwill arising on acquisition is recognised as an asset and initially measured at cost, being the excess of the cost of the business combination over the Group’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised. If, after reassessment, the Group’s interest in the net fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities exceeds the cost of the business combination, the excess is recognised immediately in profit or loss. The interest of minority shareholders in the acquiree is initially measured at the minority’s proportion of the net fair value of the assets, liabilities and contingent liabilities recognised. Goodwill Goodwill arising on an acquisition of a business represents the excess of the cost of acquisition over the Group’s interest in the fair value of the identifiable assets, liabilities and contingent liabilities of the relevant business at the date of acquisition. Such goodwill is carried at cost less any accumulated impairment losses. Capitalised goodwill arising on an acquisition of a business is presented separately in the consolidated balance sheet.