Page 165 - Hang Lung Properties 2012 Annual Report

2 PRINCIPAL ACCOUNTING POLICIES (Continued)
(d) Jointly controlled entities (Continued)
When the Group ceases to have joint control over a jointly controlled
entity, it is accounted for as a disposal of the entire interest in that
investee, with a resulting gain or loss being recognized in profit or loss.
Any interest retained in that former investee at the date when joint control
is lost is recognized at fair value and this amount is regarded as the fair
value on initial recognition of a financial asset or, when appropriate, the
cost on initial recognition of an investment in an associate.
Unrealized profits and losses resulting from transactions between the
Group and its jointly controlled entities are eliminated to the extent of the
Group’s interest in the jointly controlled entity, except where unrealized
losses provide evidence of an impairment of the asset transferred, in
which case they are recognized immediately in profit or loss.
In the Company’s statement of financial position, investments in jointly
controlled entities are stated at cost less impairment losses (note 2(j)).
(e) Goodwill
Goodwill represents the excess of the cost of a business combination
over the Group’s share of the fair value of the acquiree’s identifiable
assets, liabilities and contingent liabilities.
Goodwill is stated at cost less accumulated impairment losses and is
tested regularly for impairment (note 2(j)).
Any excess of the Group’s interest in the fair value of the acquiree’s
identifiable assets, liabilities and contingent liabilities over the cost of a
business combination is recognized immediately in profit or loss as a
gain on a bargain purchase.
On disposal of an entity, any attributable amount of purchased goodwill
is included in the calculation of the profit or loss on disposal.
2 主要會計政策（續）
(d) 合營公司（續）
當本集團喪失對合營公司之共同控制權，
將按出售該投資之所有權益入賬，而所產
生的盈虧確認為損益。任何在喪失控股權
日仍保留該前度投資之權益按公允價值確
認，而此金額被視為首次確認為金融資產
的公平值，或（如適用）首次確認為聯營公
司的投資成本。
本集團與其合營公司之間交易所產生之未
變現溢利或虧損，均按本集團於合營公司
所佔之權益比例抵銷；但如未變現虧損證
明所轉讓資產已出現減值，則會即時在損
益中確認該虧損。
在本公司之財務狀況表內，合營公司之
投資乃按成本值減任何減值虧損列賬
（附註 2(j)）。
(e) 商譽
商譽是指企業合併之成本超過本集團在被
收購方之可辨別資產、負債和或然負債之
公平值中所佔部份之差額。
商譽是按成本減去累計減值虧損後列賬，
並須定期接受減值測試（附註2(j)）。
本集團在被收購方之可辨別資產、負債和
或然負債的公平值中所佔部份，超過企業
合併之成本部份，會當作為議價收購即時
在損益中確認。
當出售一間公司時，任何應佔購入商譽於
出售時計入損益內。
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