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 167 Notes to the Financial Statements (Continued) 財務報表附註（續） 15 所佔附屬公司權益（續） (a) 主要影響本集團業績、資產或負 債的附屬公司詳情如下：（續） 以上均屬於 附註 1(f) 所界定的受控制 附屬公司，並已於本集團的財務報 表綜合入賬。 # 有關附屬公司並非由畢馬威會計 師事務所核數。該等並非由畢馬威 會計師事務所核數的附屬公司財 務報表所反映的總資產淨值及總 收益相當於各自綜合總額的 1% 以 下。 * 註冊為中國外商獨資企業的公司。 (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。基於管理層的最 佳估計，六年期間以後的現金流乃 根據零（二零一九年：零）增長率來 推斷。未來現金流量以評估期間本 集團的特定貼現率 10% （二零一九 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 一九年：無）。 15 Interest in subsidiaries (Continued) (a) Details of the subsidiaries which principally affected the results, assets or liabilities of the Group are as follows: (Continued) Each of these is controlled subsidiaries as defined under Note 1(f) and have been consolidated into the Group’s financial statements. # Subsidiaries not audited by KPMG. The financial statements of the subsidiaries not audited by KPMG reflect total net assets and total revenue constituting less than 1% of the respective consolidated totals. * Companies registered as a wholly-foreign owned enterprise in the PRC. (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. Based on the management’s best estimates, cash flows beyond the six-year period are extrapolated at zero (2019: zero) growth rate. The future cash flows are discounted, at a discount rate specific to the Group of 10% (2019: 10%) for the assessment period, to determine the value in use of the CGU. Based on management’s assessment, there is no impairment recognised in respect of the goodwill for the year (2019: Nil).