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 168 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) 於一間聯營公司權益的減值虧損 於二零一九年十二月三十一日，本集團 已就南方的可收回金額進行減值評估。 由於南方的可收回金額低於賬面值，故 於截至二零一九年十二月三十一日止年 度計提額外減值虧損撥備港幣 4,500,000 元。於以往年度，計提減值虧損撥備港 幣 3,000,000 元。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% （二零一八年： 14% ）的市 場風險調整貼現率貼現而加以估計。截 至二零一九年十二月三十一日及二零 一八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。 17 所佔合營公司權益 下表載列本集團於合營公司的權益詳情，乃 採用權益法於綜合財務報表入賬如下： 16 Interest in associates (Continued) (a) Summary of financial information on associates (Continued) Aggregate information of associates that are not individually material: 2019 2018 二零一九年 二零一八年 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 — — Total comprehensive income 全面收益總額 — — (b) Impairment loss on interest in an associate At 31 December 2019, the Group carried out an impairment assessment for the recoverable amount of Nanfang. As the recoverable amount of Nanfang was less than the carrying amount, additional provision for impairment loss of HK$4,500,000 was made for the year ended 31 December 2019. In prior years, provision for impairment loss of HK$3,000,000 was made. 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% (2018: 14%), by reference to the projected volume, activity level and future growth rates of the underlying business of Nanfang. For the years ended 31 December 2019 and 31 December 2018, same basis of impairment measurement in respect of the interest in Nanfang is performed by management. 17 Interest in joint venture Details of the Group’s interest in a joint venture, which is accounted for using the equity method in the consolidated financial statements are as follows: Name of joint venture Place of establishment and operation Particulars of issued and paid up capital Proportion of Group’s effective interest Proportion of shares held by the Company Proportion of share held by a Subsidiary Principal activity 合營公司名稱 成立及營運地點 已發行及 繳足股本詳情 本集團 所佔實際權益 百分比 本公司 所持股份 百分比 附屬公司所持 股份百分比 主要業務 北京工聯環球科技有限公司 PRC 中國 RMB4,920,000 人民幣 4,920,000 元 49% — 49% Provision of e-commerce services 提供電子商貿服務