Annual Report 2007

Annual Report 2007 年報 77 3. Significant Accounting Policies (Continued) Business combinations (common control combinations) A business combination involving businesses under common control is a business combination in which all of the combining businesses are ultimately controlled by the same party or parties both before and after the business combination, and that control is not transitory. Business combinations under common control are accounted for in accordance with the merger accounting. In applying merger accounting, the consolidated financial statements incorporate the financial statement items of the combining businesses in which the common control combination occurs as if they had been combined from the date when the combining business first came under the control of controlling party. The net assets of the combining businesses are combined using the existing book values prior to the common control combinations from the controlling parties’ perspective. No amount is recognised in respect of goodwill or excess of acquirer’s interest in the net fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities over the cost at the time of common control combination, to the extent of the continuation of the controlling party’s interest. The consolidated income statement includes the results of each of the combining businesses from the earliest date presented or since the date when the combining businesses first came under the common control, where this is a shorter period, regardless of the date of common control combination. The comparative amounts in the consolidated financial statements are presented as if the businesses had been combined at the previous balance sheet date or when they first came under common control, whichever is the shorter. 3. 主要會計政策（續） 業務合併（受共同控制的業務 合併） 受共同控制公司或業務的業務合併指全 部所合併公司或業務於合併前後均受同 一方最終控制，且控制權並非過渡性質。 受共同控制的業務合併根據合併會計法 入賬。根據合併會計法，綜合財務報表 包括受共同控制的所合併公司或業務的 財務報表項目，猶如該等公司或業務早 於首次受控制方控制當日已合併。 合併公司或業務的資產淨值以共同控制 權合併前當時控制方認為的賬面值合併 入賬。倘控制方仍然持有權益，不會確 認任何商譽或收購方佔所收購方可識別 資產、負債及或然負債公平淨值的權益 超過受共同控制合併當時成本之差額。 綜合收益表包括各所合併業務自呈列的 最早日期或所合併業務受共同控制當日 （以較早發生者為準，而不論共同控制合 併日期）起之業績。 比較數額於綜合財務報表呈列，猶如該 等公司或業務早於上一個結算日或首次 受共同控制當日（以較短期間者為準）已 合併。