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

in the consolidated balance sheet within equity, separately from equity attributable to the equity shareholders of the Company. Minority 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 year between minority interests and the equity shareholders of the Company.
CHINA SOUTHERN AIRLINES COMPANY LIMITED • ANNUAL REPORT 2009 Notes to the Financial Statements 57
(Prepared in accordance with International Financial Reporting Standards)
(Expressed in Renminbi)
2 Principal accounting policies (cont’d)
(c) Subsidiaries and minority interests (cont’d)
Where losses applicable to the minority exceed the minority’s interest in the equity of a subsidiary, the excess, and any
further losses applicable to the minority, are charged against the Group’s interest except to the extent that the minority
has a binding obligation to, and is able to, make additional investment to cover the losses. If the subsidiary subsequently
reports profits, the Group’s interest is allocated all such profits until the minority’s share of losses previously absorbed
by the Group has been recovered.
Loans from holders of minority interests and other contractual obligations towards these holders are presented as financial liabilities in the consolidated balance sheet in accordance with Notes 2(o) or (p) depending on the nature of the liability.
In the Company’s balance sheet, an investment in a subsidiary is stated at cost less impairment losses (Note 2(l)).
(d) Associates and jointly controlled entities
An associate is an entity in which the Group or the Company has significant influence, but not control or joint control, over its management, including participation in the financial and operating policy decisions.
A jointly controlled entity is an entity which operates under a contractual arrangement between the Group or the
Company and other parties, where the contractual arrangement establishes that the Group or the Company and one
or more of the other parties share joint control over the economic activities of the entity.
An investment in an associate or a jointly controlled entity is accounted for in the consolidated financial statements under the equity method, unless it is classified as held for sale (or included in a disposal group that is classified as held
for sale) (Note 2(cc)). Under the equity method, the investment is initially recorded at cost and adjusted thereafter for the post acquisition change in the Group’s share of the investee’s net assets and any impairment loss relating to the investment (Note 2(l)). The Group’s share of the post-acquisition, post-tax results of the investees and any impairment losses for the year are recognised in the consolidated income statement, whereas the Group’s share of the post-
　
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