Page 163 - Hang Lung Properties 2012 Annual Report

2 PRINCIPAL ACCOUNTING POLICIES (Continued)
(c) Subsidiaries and non-controlling interests
Subsidiaries are entities controlled by the Group. Control exists when
the Group has the power to govern the financial and operating policies
of an entity, so as to obtain benefits from its activities. In assessing
control, potential voting rights that presently are exercisable are taken
into account.
An investment in a subsidiary is consolidated into the consolidated
financial statements from the date that control commences until
the date that control ceases. Intra-group balances and transactions
and any unrealized profits arising from intra-group transactions are
eliminated in full in preparing the consolidated financial statements.
Unrealized losses resulting from intra-group transactions are eliminated
in the same way as unrealized gains but only to the extent that there is
no evidence of impairment.
Non-controlling interests represent the portion of the net assets of
subsidiaries attributable to interests that are not owned by the Company,
whether directly or indirectly through subsidiaries, 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. Non-controlling interests are presented in
the consolidated statement of financial position within equity, separately
from equity attributable to the equity shareholders of the Company. Non-
controlling interests in the results of the Group are presented on the face
of the consolidated income statement and the consolidated statement of
comprehensive income as an allocation of the total profit or loss and total
comprehensive income for the period between non-controlling interests
and the equity shareholders of the Company.
Changes in the Group’s interests in a subsidiary that do not result in
a loss of control are accounted for as equity transactions, whereby
adjustments are made to the amounts of controlling and non-controlling
interests within consolidated equity to reflect the change in relative
interests, but no adjustments are made to goodwill and no gain or loss
is recognized.
2 主要會計政策（續）
(c) 附屬公司及非控股權益
附屬公司為本集團控制之公司。當本集團
有權支配一間公司的財務及經營政策，並
藉此從其活動中取得利益，則本集團擁有
該公司之控制權。評估控制權時，現時可
行使的潛在投票權亦計算在內。
於附屬公司之投資自開始控制之日起至失
去控制權當日已包括於綜合財務報表內。
集團內部往來之結餘及交易，以及集團內
部交易所產生之任何未變現溢利，會在編
製綜合財務報表時全數抵銷。集團內部交
易所引致未變現虧損之抵銷方法與未變現
收益相同，但抵銷額只限於沒有證據顯示
已出現減值之部份。
非控股權益為非本集團直接或透過附屬公
司間接擁有權益所佔之附屬公司的資產淨
值部份。就此而言，本集團並未向該等權
益持有人同意任何附加條款致使本集團整
體須就此等權益承擔按財務負債定義的合
約責任。於綜合財務狀況表內，非控股權
益與本公司股東權益分別於權益內呈列。
非控股權益應佔本集團期內業績按非控股
權益及股東權益應佔期內損益總額及全面
收益總額的分配於綜合收益表及綜合全面
收益表內呈列。
本集團於附屬公司的權益變動不對控制權
有所改變，則按權益交易方式入賬，即只
調整在綜合權益內之控股及非控股股東權
益的金額以反映其相關權益的變動，但不
調整商譽及確認損益。
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