貿易通2018年年報

139 二零一八年年報 貿易通電子貿易有限公司 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（續） 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、待 用的無形資產及無限可使用年期的 無形資產而言，其可收回數額會每 年估計（不論有否出現減值跡象）。 — 計算可收回數額 資產的可收回數額乃指公允價值減 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 別公允價值減去出售成本（如可計 量）或使用價值（如可釐定）。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (ii) Impairment of other non-current assets (Continued) If any such indication exists, the asset’s recoverable amount is estimated. In addition, for goodwill, intangible assets that are not yet available for use and intangible assets that have indefinite useful lives, the recoverable amount is estimated annually whether or not there is any indication of impairment. — Calculation of recoverable amount The recoverable amount of an asset is the greater of its fair value less costs 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).