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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
76
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(k) Impairment of assets (continued)
(i) Impairment of investments in debt and equity securities and
other receivables (continued)
– For available-for-sale debt securities, the cumulative
loss that has been recognised in the fair value reserve is
reclassified to profit or loss. The amount of the cumulative
loss that is recognised in profit or loss is the difference
between the acquisition cost (net of any principal
repayment and amortisation) and current fair value, less
any impairment loss on that asset previously recognised in
profit or loss.
Impairment losses in respect of available-for-sale debt
securities are reversed if the subsequent increase in fair
value can be objectively related to an event occurring
after the impairment loss was recognised. Reversals of
impairment losses in such circumstances are recognised
in profit or loss.
(ii) Impairment of other assets
Internal and external sources of information are reviewed at
the end of each reporting period to identify indications that
the following assets may be impaired or, except in the case of
goodwill, an impairment loss previously recognised no longer
exists or may have decreased:
– property, plant and equipment;
– goodwill; and
– investments in subsidiaries, associates and joint ventures
in the Company’s statement of financial position.
If any such indication exists, the asset’s recoverable amount
is estimated. In addition, for goodwill, the recoverable amount
is estimated annually whether or not there is any indication of
impairment.
1
主要會計政策（續）
(k)
資產減值（續）
(i)
債務及股本證券投資及其他應收款項的減值
（續）
－
就可供出售債務證券而言，已於公平值
儲備內確認的任何累計虧損會轉至損益
表核算。在損益表內確認的累計虧損為
收購成本（已扣除任何本金還款及攤銷）
與現行公平值兩者的差額，減去早前已
在損益表內就該資產確認的任何減值虧
損。
如於其後期間公平值有所增加，而客觀
上與確認減值虧損後發生的事件有關，
則可撥回可供出售債務證券的減值虧
損。在上述情況下撥回的減值虧損會在
損益表中確認。
(ii)
其他資產的減值
本集團會於每個報告期末審閱內部及外界所
得資料，以確定下列資產（商譽除外）是否出
現減值或先前已確認的減值虧損不再存在或
已經減少：
－
物業、廠房及設備；
－
商譽；及
－
本公司財務狀況表中的於附屬公司、聯
營公司及合營公司的投資。
如出現任何該等跡象，則估計資產的可收回
數額。此外，就商譽而言，其可收回數額會
每年估計（不論有否出現減值跡象）。