貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 138 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (k) 信貸虧損及資產減值（續） (ii) 其他非流動資產的減值 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。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (ii) Impairment of other non-current 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.