曝光臺 注意防騙 網曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

acquisition date and the minorities’ share of changes in subsidiaries’ equity since that date. Separate
disclosure is made of minority interests.
Intragroup transactions, balances and unrealised gains or losses on transactions between Group companies
are eliminated. Accounting policies of subsidiaries have been changed where necessary to ensure
consistency with the accounting policies adopted by the Group.
The gain or loss on disposal of a subsidiary is the difference between the net disposal proceeds and the
Group’s share of the subsidiary’s net assets as of the date of disposal, including the cumulative amount of
any exchange differences that relate to that subsidiary which were previously recognised in equity, and is
recognised in the consolidated income statement.
(ii) Jointly controlled entities
Jointly controlled entities are corporations, partnerships or other entities over which there is contractually
agreed sharing of control by the Group with one or more parties where the strategic financial and operation
decisions relating to the entity requires unanimous consent of the parties sharing control.
The Group’s interest in jointly controlled entities is accounted for in the consolidated financial statements
using the equity method of accounting as described in Note 2(b)(iii).
The Group’s share of its jointly controlled entities post-acquisition profits or losses is recognised in the
consolidated income statement, and its share of post-acquisition movements in reserves is recognised within
reserves. The cumulative post-acquisition movements are adjusted against the carrying amount of the
investments. When the Group’s share of losses in jointly controlled entities equals or exceeds its interest in
the jointly controlled entities, including any other unsecured receivables, the Group’s interest is reduced to nil
and recognition of further loss is discontinued except to the extent that the Group has incurred legal or
constructive obligations or made payments on behalf of the jointly controlled entities.
100 > AIRASIA BERHAD > annual report 2007
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SCONT’DT
(b) Group accounting (cont’d)
(ii) Jointly controlled entities (cont’d)
The Group recognises the portion of gains or losses on the sale of assets by the Group to the jointly
controlled entities that is attributable to the other venturers. The Group does not recognise its share of
profits or losses from the jointly controlled entities that result from the purchase of assets by the Group from
the jointly controlled entities until it resells the assets to an independent party. However, a loss on the
transaction is recognised immediately if the loss provides evidence of a reduction in the net realisable value
of current assets or an impairment loss
(iii) Associates
Associates are corporations, partnerships or other entities in which the Group exercises significant influence
but which it does not control, generally accompanying a shareholding of between 20% and 50% of the
voting rights. Significant influence is the power to participate in the financial and operating policy decisions
of the associates but not control over those policies.
Investments in associates are accounted for in the consolidated financial statements using the equity
method of accounting. Equity accounting is discontinued when the Group ceases to have significant
influence over the associates. The Group’s investments in associates includes goodwill identified on
acquisition, net of any accumulated impairment loss (see Note 2(c)).
The Group’s share of its associates’ post-acquisition profits or losses is recognised in the consolidated income
statement, and its share of post-acquisition movements in reserves is recognised within reserves. The
cumulative post-acquisition movements are adjusted against the carrying amount of the investments. When
the Group’s share of losses in an associate equals or exceeds its interest in the associate, including any other
unsecured receivables, the Group’s interest is reduced to nil and recognition of further loss is discontinued
except to the extent that the Group has incurred legal or constructive obligations or made payments on
behalf of the associate.
The results of associates are taken from the most recent financial statements of the associates concerned,
made up to dates not more than three months prior to the end of the financial year of the Group.
Unrealised gains on transactions between the Group and its associates are eliminated to the extent of the
Group’s interest in the associates; unrealised losses are also eliminated unless the transaction provides
evidence of an impairment of the asset transferred. Where necessary, in applying the equity method,
　
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