貿易通2018年年報

175 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） 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) 於聯營公司權益的減值虧損 由於南方的可收回金額低於賬面值，本 集團已於過往年度就港幣 3,000,000 元的 減值虧損作出撥備。於二零一八年十二 月三十一日，本集團已就南方的可收回 金額進行減值評估。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 量的現值，按 14% （二零一七年 : 14% ） 的市場風險調整貼現率貼現而加以估 計。可收回金額所依據的公允價值分類 為第 3 級計量。截至二零一八年十二月 三十一日及二零一七年十二月三十一日 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。 16 Interest in associates (Continued) (a) Summary of financial information on associates (Continued) Aggregate information of associates that are not individually material: 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 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 — (121) Total comprehensive income 全面收益總額 — (121) (b) Impairment loss on interest in associate As the recoverable amount of Nanfang was less than the carrying amount, provision for impairment loss of HK$3,000,000 was made in prior years. At 31 December 2018, the Group carried out an impairment assessment for the recoverable amount of Nanfang. 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% (2017: 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 categorised as a Level 3 measurement. For the years ended 31 December 2018 and 31 December 2017, 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.