15 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 3. BASIS OF PREPARATION (continued) (c) Basis of consolidation The consolidated financial statements include the financial statements of the Council and its subsidiaries (collectively referred to as the “Group”). A subsidiary is an entity (including a structured entity), directly or indirectly, controlled by the Council. Control is achieved when the Council has power over the investee, is exposed or has rights to variable returns from its involvement with the investee, and has the ability to affect those returns through its power over the investee (i.e., existing rights that give the Group the current ability to direct the relevant activities of the investee). The financial statements of the subsidiaries are prepared for the same reporting period as the Council, using consistent accounting policies. The results of subsidiaries are consolidated from the date on which the Group obtains control, and continue to be consolidated until the date that such control ceases. Income and expenditure and each component of other comprehensive income are attributed to the Council and to the non-controlling interests, even if this results in the noncontrolling interests having a deficit balance. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation. If the Group loses control over a subsidiary, it derecognises (i) the assets (including goodwill) and liabilities of the subsidiary, (ii) the carrying amount of any non-controlling interest and (iii) the cumulative translation differences recorded in equity; and recognises (i) the fair value of the consideration received, (ii) the fair value of any investment retained and (iii) any resulting surplus or deficit in the income and expenditure account. The Group’s share of components previously recognised in other comprehensive income is reclassified to the income and expenditure account or retained profits, as appropriate, on the same basis as would be required if the Group had directly disposed of the related assets or liabilities. In the Council’s statement of financial position, investment in subsidiaries is stated at cost less impairment losses. 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Non-controlling interests Non-controlling interests represent the equity in a subsidiary not attributable directly or indirectly to the Council, and in respect of which the Group has not agreed any additional terms with the holders of those interests which would result in the Group as a whole having a contractual obligation in respect of those interests that meets the definition of a financial liability. For each business combination, the Group can elect to measure any non-controlling interests either at fair value or at their proportionate share of the subsidiary’s net identifiable assets. 3. 編製基準（續） (c) 綜合賬目之基準 綜合財務報表包括生產力局及其附屬公司（統稱「集 團」）的財務報表。附屬公司指由生產力局直接或間接 控制的實體（包括結構性實體）。當集團可從其對被投 資方的參與中取得各種收益，或有權取得此類收益， 且有能力通過其對被投資方的控制權影響此類收益（即 賦予集團當前指揮被投資方之相關活動的能力的現有 權利），則集團取得控制權。 附屬公司的財務報表編製的報告日期與生產力局相 同，且採用相同會計原理進行編製。附屬公司的財務 報表結果從集團獲取控制權之日起合併，至控制權停 止之日結束。 收支和其他全面收益的各組成部分歸屬於生產力局和 非控股權益，即使能導致非控股權益產生虧損。所有 集團內資產和負債、權益、收入、支出和集團成員機 構之間的交易相關的現金流均在合併時全額抵銷。 如果集團失去對附屬公司的控制權，則其終止確認以 下內容(i)附屬公司的資產（包括商譽）和負債，(ii) 任何 非控股權益的賬面金額，和(iii)計入權益的累積折算差 額；並確認(i)收到的代價的公允價值，(ii) 任何保留投 資的公允價值，和(iii)於收支賬目產生的任何盈餘或虧 損。集團之前計入其他全面收益的組成成分份額將被 適當重分類進損益或留存利潤，且與集團直接出售相 關資產或負債時所要求的依據相同。 生產力局財務狀況表所示於附屬公司的投資，是按成 本減去減值虧損後入賬。 4. 重要會計政策概要 (a) 非控股權益 非控股權益是指附屬公司中並非直接或間接由生產力 局享有的權益份額，而本集團並沒有與這些權益的持 有人訂立任何額外條款，從而有可能導致本集團整體 就這些權益負有符合金融負債定義的合約責任。對於 企業合併，本集團可選擇按照公允價值或按比例應佔 附屬公司可辨認淨資產份額，對任何非控股權益進行 計量。
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