貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 131 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（包括使用權 資產）； — 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、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入的最小 資產組別（即現金產生單位）的 可收回數額。 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, including right-of-use assets; — 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, 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).