貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 132 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） — 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）。 — 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。 (iii) 中期財務報告及減值 根據香港聯合交易所有限公司證券 上市規則，本集團須按照《香港會計 準則》第 34 號，中期財務報告的規定 就有關財政年度首六個月編製中期 財務報告。於中期期末，本集團採 用其於財政年度結束時將會採用的 同一減值測試、確認及撥回標準（見 附註 1(k)(i) ）。 於中期期間就商譽確認的減值虧損 不會於其後的期間撥回。假設有關 中期期間的減值評估於財政年度結 束時進行，即使沒有確認虧損，或 虧損屬輕微，均採用以上相同處理 方法。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (ii) Impairment of other non-current assets (Continued) — 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. (iii) Interim financial reporting and impairment Under the Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited, the Group is required to prepare an interim financial report in compliance with HKAS 34, Interim financial reporting, in respect of the first six months of the financial year. At the end of the interim period, the Group applies the same impairment testing, recognition, and reversal criteria as it would at the end of the financial year (see Notes 1(k)(i) ). Impairment losses recognised in an interim period in respect of goodwill are not reversed in a subsequent period. This is the case even if no loss, or a smaller loss, would have been recognised had the impairment been assessed only at the end of the financial year to which the interim period relates.