貿易通 2020 年年報

132 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 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).