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 165 15 所佔附屬公司權益（續） (b) 商譽 本集團確認的商譽乃因於二零零九年收 購 數 碼 貿 易 運 輸 網 絡 有 限 公 司 （「 DTTNCo 」）所產生並主要源自專業技 術、知識產權及預計合併 DTTNCo 至本集 團現有業務及客戶基礎後可達致的協同 效 應。自 收 購 日 期 二 零 零 九 年 三 月 二 十 六 日 起，商 譽 的 賬 面 值 為 港 幣 9,976,000 元。 由於預期本集團電子商貿分部可受惠於 收購 DTTNCo 全部股權所產生的協同效 益，加上未能將商譽適當分配至本集團 其他單位，故電子商貿分部獲識別為包 含上述商譽的現金產生單位（「現金產生 單位」），以便為上述商譽作出減值評估。 現金產生單位的可收回數額乃根據使用 價值計算法釐定，其按現金產生單位涵 蓋六年期間的財務預測的預測現金流計 算。六年期間以後的現金流乃根據管理 層最佳估計而調整的中期增長率來推 斷。所使用的增長率並無超逾本集團所 經營業務的長期平均增長率。未來現金 流量以評估期間本集團的特定貼現率 10% （二零一八年： 10% ）貼現，以釐定 現金產生單位的價值。根據管理層的評 估，於本年度毋須就商譽確認任何減值 （二零一八年：零）。 15 Interest in subsidiaries (Continued) (b) Goodwill The goodwill recognised by the Group arose from the acquisition of Digital Trade and Transportation Network Limited (“DTTNCo”) in 2009 and is attributable mainly to the technical expertise, intellectual property and the synergies expected to be achieved from integrating DTTNCo into the Group’s existing business and customer base. The goodwill has a carrying amount of HK$9,976,000 since the acquisition date of 26 March 2009. The E-Commerce segment of the Group is expected to benefit from the synergies of the acquisition of DTTNCo in entirety, and there are no other units within the Group that the goodwill can be appropriately allocated to. Accordingly, the E-commerce segment is identified as the cash-generating unit (“CGU”) containing the goodwill for the purpose of impairment evaluation of the goodwill. The recoverable amount of the CGU is determined based on value-in-use calculations. These calculations use the CGU’s cash flow projections based on financial forecasts covering a six-year period. Cash flows beyond the six-year period are extrapolated using a medium term growth rate adjusted on the basis of management’s best estimates. The growth rates used do not exceed the long-term average growth rates for the business in which the Group operated. The future cash flows are discounted, at a discount rate specific to the Group of 10% (2018: 10%) for the assessment period, to determine the value of the CGU. Based on management’s assessment, there is no impairment recognised in respect of the goodwill for the year (2018: Nil).