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Annual Report 2015
二零一五年年報
77
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(k) Impairment of assets (continued)
(ii) Impairment of other assets (continued)
– Calculation of recoverable amount
The recoverable amount of an asset is the greater of
its fair value less cost of disposal and value in use. In
assessing value in use, the estimated future cash flows
are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of
the time value of money and the risks specific to the asset.
Where an asset does not generate cash inflows largely
independent of those from other assets, the recoverable
amount is determined for the smallest group of assets
that generates cash inflows independently (i.e. a cash-
generating unit).
– Recognition of impairment losses
An impairment loss is recognised in profit or loss if the
carrying amount of an asset, or the cash-generating unit
to which it belongs, exceeds its recoverable amount.
Impairment losses recognised in respect of cash-
generating units are allocated first to reduce the carrying
amount of any goodwill allocated to the cash-generating
unit (or group of units) and then, to reduce the carrying
amount of the other assets in the unit (or group of units)
on a pro rata basis, except that the carrying value of an
asset will not be reduced below its individual fair value
less costs of disposal (if measurable) or value in use (if
determinable).
– Reversals of impairment losses
In respect of assets other than goodwill, an impairment
loss is reversed if there has been a favourable change in
the estimates used to determine the recoverable amount.
An impairment loss in respect of goodwill is not reversed.
A reversal of an impairment loss is limited to the asset’s
carrying amount that would have been determined had no
impairment loss been recognised in prior years. Reversals
of impairment losses are credited to profit or loss in the
year in which the reversals are recognised.
1
主要會計政策（續）
(k)
資產減值（續）
(ii)
其他資產的減值（續）
－
計算可收回數額
資產的可收回數額乃指公平值減去出售
成本與使用價值兩者中的較高者。在評
估使用價值時，估計日後現金流量乃根
據除稅前貼現率貼現至現值，而該貼現
率須能反映市場現行對款項的時間價值
及資產獨有風險的評估。如資產並不可
在近乎獨立於其他資產的情況下產生現
金流量，可收回數額則指可獨立產生現
金流量的最小資產組別（即現金產生單
位）的可收回數額。
－
確認減值虧損
如資產或其所屬的現金產生單位的賬面
值超過其可收回數額，則在損益表中確
認減值虧損。就現金產生單位確認的減
值虧損而言，其首先用作減少已分配至
現金產生單位（或單位類別）的任何商譽
的賬面值，其後按比例基準用作減少單
位（或單位類別）內其他資產的賬面值，
但資產的賬面值將不得減少至低於其個
別公平值減去出售成本（如可計量）或使
用價值（如能計算）。
－
撥回減值虧損
就商譽以外的資產而言，如用作釐定可
收回數額的估計出現有利變動，則須撥
回減值虧損。商譽的減值虧損不會撥
回。
減值虧損撥回之數以該資產並未計算過
往年度所確認的減值虧損時的賬面值為
限。減值虧損撥回之數於確認有關撥回
的年度計入損益表內。