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Annual Report 2015
二零一五年年報
105
Notes to the Financial Statements
財務報表附註
16 Interest in associates (continued)
(a) Summary of financial information on associates
(continued)
Aggregate information of associates that are not individually material:
2015
2014
二零一五年
二零一四年
HK$’000
HK$’000
港幣千元
港幣千元
Aggregate carrying amount of individually
immaterial associates in the consolidated
financial statements
綜合財務報表中非個別重大的
聯營公司的賬面值總額
7,497
6,407
Aggregate amounts of the Group’s share of
those associates’ loss from continuing
operations
本集團所佔該等聯營公司
來自持續經營虧損總額
(3,569)
(1,506)
Post-tax profit from discontinued operations
來自已終止業務的除稅後
溢利
9,379
–
Total comprehensive income
全面收益總額
5,810
(1,506)
(b) Disposal of associates
(i) On 13 July 2015, the Company entered into an agreement to sell
its entire equity interest of 25.17% of China International Data
Systems Co., Ltd (also known as “Guofurui”) at a consideration of
RMB85,000,000 (equivalent to HK$99,263,000). The transaction
was completed in December 2015. As such, a gain on disposal
of HK$12,035,000 was recognised during the year.
(ii) On 8 May 2015, the Group entered into an agreement to sell its
entire equity interest of 24.5% of
江蘇世成網絡科技有限公司
at a consideration of RMB408,000 (equivalent to HK$504,000).
The transaction was completed in June 2015. As such, a gain
on disposal of HK$39,000 was recognised for the year.
(c) Impairment loss on interest in associate
During the year ended 31 December 2014, the Group recognised
an impairment loss of HK$3,000,000 for its interest in an
associate.
Following an assessment of the recoverable amount of the Group’s
investment in Nanfang, the carrying amount of Nanfang was
written down to the recoverable amount of HK$20,365,000 at
31 December 2014. The goodwill in relation to the interests in
Nanfang was impaired by HK$3,000,000. The estimates of the
recoverable amount of Nanfang were based on the present values
of the budgeted future cash flows, discounted at the market risk-
adjusted discount rate of 14%, by reference to the projected volume,
activity level and future growth rates of the underlying business of
Nanfang. The fair value on which the recoverable amount is based
on is catgorised as a Level 3 measurement. For the year ended
31 December 2015, same basis of impairment measurement in
respect of the interest in Nanfang is performed by management.
No additional or reversal of provision for impairment is considered
necessary.
16
所佔聯營公司權益（續）
(a)
聯營公司的財務資料概要（續）
非個別重大的聯營公司綜合資料：
(b)
出售聯營公司
(i)
於二零一五年七月十三日，本公司訂立
協議以人民幣
85,000,000
元（相當於港幣
99,263,000
元）的代價出售所持國富瑞數
據系統有限公司（「國富瑞」）全部
25.17%
股
權。交易已於二零一五年十二月完成。因
此，於年內確認出售收益港幣
12,035,000
元。
(ii)
於二零一五年五月八日，本集團訂立協議以
人民幣
408,000
元（相當於港幣
504,000
元）的
代價出售所持江蘇世成網絡科技有限公司全
部
24.5%
股權。交易已於二零一五年六月完
成。因此，於年內確認出售收益港幣
39,000
元。
(c)
於聯營公司權益之減值虧損
截至二零一四年十二月三十一日止年度，本集
團就其所佔聯營公司權益確認減值虧損港幣
3,000,000
元。
就本集團於南方投資之可收回金額進行評估後，
於二零一四年十二月三十一日南方之賬面值減至
可收回金額港幣
20,365,000
元。有關所佔南方權
益之商譽減值港幣
3,000,000
元。南方可收回金
額乃參考南方相關業務的預測規模、業務水平及
未來增長率，基於預算未來現金流量之現值，按
14%
的市場風險調整貼現率貼現而加以估計。可
收回金額所依據之公平值分類為第
3
級計量。截
至二零一五年十二月三十一日止年度，管理層採
用同樣基準計量南方權益的減值。概毋須作出額
外撥備或減值撥備撥回。