貿易通 2020 年年報

二零二零年年報 貿易通電子貿易有限公司 133 Notes to the Financial Statements (Continued) 財務報表附註（續） 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。 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.