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3.2 主要會計政策 綜合基礎
本綜合財務報表合併本會以及受本會控制的實體( 即其附屬公司)之財務報表。控制是指本會:
• 擁有控制被投資者的權力;
• 參與被投資者所得可變回報的風險或權利;及 • 可行使其權力以影響其回報的能力。
倘事實及情況顯示上述控制權三個因素中的一個或 以上發生變化，貴會及附屬公司會重新評估其是否 擁有被投資方的控制權。
當貴會取得附屬公司的控制權時，開始對附屬公司 或業務綜合入帳，並於貴會失去對該附屬公司或業 務的控制權時終止綜合入帳。具體而言，於年內所 收購或出售的附屬公司的收入及費用由貴會取得控 制權當日起直至貴會不再對該附屬公司擁有控制權 之日止計入綜合損益及其他全面收益表。
需要時會對附屬公司之財務報表作出調整，以配合 貴會及附屬公司所採用之會計政策。
所有會及附屬公司內與公司之間的交易有關的資產 和負債、權益、收入、支出及現金流量，均已於綜 合賬目時全數抵銷。
與客戶之間的合同產生的收入
本集團於完成履約義務時(即於特定履約義務相關 之貨品或服務之「控制權」轉讓予客戶時)確認收 入。
履約義務系指單獨的商品及服務(或貨品和服務組 合)或一系列基本相同的單獨貨品和服務。
如果滿足以下標準之一，則根據完全滿足相關履約 義務的進度隨時間的推移而轉移控制權並對收入加 以確認:
3.2 Significant accounting policies
Basis of consolidation
The consolidated financial statements incorporate the financial statements of the Chamber and entity controlled by the Chamber (its subsidiary). Control is achieved when the Chamber:
• has power over the investee;
• is exposed, or has rights, to variable returns from its involvement with the investee; and
• has the ability to use its power to affect its returns.
The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above.
Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary.
When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group's accounting policies.
All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation.
Revenue from contracts with customers
The Group recognises revenue when (or as) a performance obligation is satisfied, i.e. when "control" of the goods or services underlying the particular performance obligation is transferred to the customer.
A performance obligation represents a good or service (or a bundle of goods or services) that is distinct or a series of distinct goods or services that are substantially the same.
Control is transferred over time and revenue is recognised over time by reference to the progress towards complete satisfaction of the relevant performance obligation if one of the following criteria is met:
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Annual Report 2021 年報