Page 18 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

3. 編製基準（續）
(c) 綜合賬目之基準（續）
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. 會計政策
(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，對任何非控制性權益進行計量。
非控股權益在綜合財務狀況表的資金項目中列示，並與
生產力局應佔的資金分開列示。集團業績內的非控股權
益，在綜合收支賬目和綜合全面收益表中列示為年內盈
利或虧損總額及全面收益總額於非控股權益及生產力局
之間的分配。
16 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25
3. BASIS OF PREPARATION (Continued)
(c) Basis of consolidation (Continued)
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 non-controlling
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. MATERIAL 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.
Non-controlling interests are presented in the consolidated
statement of financial position within total funds, separately from
funds attributable to the Council. Non-controlling interests in the
results of the Group are presented on the face of the consolidated
income and expenditure account and the consolidated statement of
comprehensive income as an allocation of the total surplus or deficit
and total comprehensive income for the year between
non-controlling interests and the Council.