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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
102
Notes to the Financial Statements
財務報表附註
15 Interest in subsidiaries (continued)
(b) Goodwill
The goodwill recognised by the Group arose from the acquisition of
Digital Trade and Transportation Network Limited (“DTTNCo”) in
2009 and is attributable mainly to the technical expertise, intellectual
property and the synergies expected to be achieved from integrating
DTTNCo into the Group’s existing business and customer base.
The goodwill has a carrying amount of HK$9,976,000 since the
acquisition date of 26 March 2009.
The E-commerce segment of the Group is expected to benefit from
the synergies of the acquisition of DTTNCo in entirety, and there are
no other units within the Group that the goodwill can be appropriately
allocated to. Accordingly, the E-commerce segment is identified as
the cash-generating unit (“CGU”) containing the goodwill for the
purpose of impairment evaluation of the goodwill.
The recoverable amount of the CGU is determined based on value-
in-use calculations. These calculations use the CGU’s cash flow
projections based on financial forecasts covering a six-year period.
Cash flows beyond the six-year period are extrapolated using a
medium term growth rate adjusted on the basis of management’s
best estimates. The growth rates used do not exceed the long-
term average growth rates for the business in which the Group
operated. The future cash flows are discounted, at a discount rate
specific to the Group of 10% (2014: 10%) for the assessment
period, to determine the value of the CGU. Based on management’s
assessment, there is no impairment recognised in respect of the
goodwill for the year.
15
所佔附屬公司權益（續）
(b)
商譽
於二零零九年收購數碼貿易運輸網絡有限公司
（「
DTTNCo
」）所產生並獲本集團確認的商譽主要
源自專業技術、知識產權及預計合併
DTTNCo
至
本集團現有業務及客戶基礎後可達致的協同效
應。自收購日期二零零九年三月二十六日起，商
譽的帳面值為港幣
9,976,000
元。
由於預期本集團電子商貿分部可受惠於收購
DTTNCo
全部股權所產生的協同效益，加上未能
將商譽適當分配至本集團其他單位，故電子商貿
分部獲確認為包含上述商譽的現金產生單位（「現
金產生單位」），以便為上述商譽作出減值評估。
現金產生單位的可收回數額乃根據使用價值計算
法釐定，其按現金產生單位涵蓋六年期間的財務
預測的預測現金流計算。六年期間以後的現金流
乃根據管理層最佳估計而調整的中期增長率來推
斷。所使用的增長率並無超逾本集團所經營業務
的長期平均增長率。未來現金流量以評估期間本
集團的特定貼現率
10%
（二零一四年：
10%
）貼
現，以釐定現金產生單位的價值。根據管理層的
評估，於本年度毋須就商譽確認任何減值。