貿易通 2020 年年報

170 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 16 所佔聯營公司權益（續） (b) 於一間聯營公司權益的減值虧損 截至二零二零年十二月三十一日止 年度，本集團就南方的可收回金額 進行減值評估。截至二零二零年十二 月三十一日止年度，由於南方的可 收回金額低於賬面值，故已計提額 外減值虧損撥備港幣 9,000,000 元。 於二零一九年十二月三十一日已計 提減值虧損撥備港幣 7,500,000 元。 南方可收回金額乃參考南方直至二 零三八年的相關業務的預測規模、 業務水平及五年期財務預測後的未 來增長率 3% （二零一九年： 3% ），基 於預算未來現金流量的現值，按 14% （二零一九年： 14% ）的市場風險調整 貼現率貼現而加以估計。截至二零 二零年十二月三十一日及二零一九 年十二月三十一日止年度，管理層 對南方權益的減值計量基礎相同。 (c) 出售聯營公司 (i) 於二零二零年二月十九日，本 集 團 訂 立 協 議，以 人 民 幣 20,000 元（相 等 於 港 幣 23,000 元）的代價將其於上海匯通供 應鏈技術與運營有限公司的全 部 26% 權益出售予上海匯商投 資管理有限公司。該交易已於 二零二零年四月完成。因此， 截至二零二零年十二月三十一 日止年度已確認港幣 23,000 元 的出售收益。 (ii) 於二零二零年五月十一日，本 公司訂立協議，以人民幣 1 元 的代價將其於廣州易通威裕物 流信息技術有限公司的全部 49% 權益出售予廣州威裕物流 應用技術有限公司。該交易已 於二零二零年五月完成。因 此，截至二零二零年十二月 三十一日止年度已確認港幣 70,000 元的出售虧損。 16 Interest in associates (Continued) (b) Impairment loss on interest in an associate During the year ended 31 December 2020, the Group carried out impairment assessments 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$9,000,000 was made for the year ended 31 December 2020. As at 31 December 2019, provision for impairment loss of HK$7,500,000 has been 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% (2019: 14%), by reference to the projected volume, activity level and future growth rate of 3% (2019: 3%) beyond the five-year period financial forecast of the underlying business of Nanfang up to 2038. For the years ended 31 December 2020 and 31 December 2019, same basis of impairment measurement in respect of the interest in Nanfang is performed by management. (c) Disposal of associates (i) On 19 February 2020, the Group entered into an agreement to sell its entire interest of 26% of 上海 匯通供應鏈技術與運營有限公司 at a consideration of RMB20,000 (equivalent to HK$23,000) to 上海匯 商 投 資 管 理 有 限 公 司 . The transaction was completed in April 2020. As such, a gain on disposal of HK$23,000 was recognised during the year ended 31 December 2020. (ii) On 11 May 2020, the Company entered into an agreement to sell its entire interest of 49% of 廣州 易通威裕物流信息技術有限公司 at a consideration of RMB1 to 廣州威裕物流應用技術有限公司 . The transaction was completed in May 2020. As such, a loss on disposal of HK$70,000 was recognised during the year ended 31 December 2020.