貿易通2020 年中報

40 Tradelink Electronic Commerce Limited  Interim Report 2020 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） For the six months ended 30 June 2020 截至二零二零年六月三十日止六個月 11 於一間聯營公司權益的減值虧損 於二零二零年六月三十日，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，故於截至二零二零年六月三十日止 期間計提額外減值虧損撥備港幣 4,400,000 元。於 以往年度，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 年六月三十日及二零一九年六月三十日止期間， 管理層採用同樣基準計量南方權益的減值。 12 物業、廠房及設備 物業、廠房及設備包括租賃物業裝修、平台硬件 及軟件、電腦及辦公室設備、汽車、傢俬及裝置、 使用權資產、樓宇及租賃土地。 11 Impairment loss on interest in an associate At 30 June 2020, 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$4,400,000 was made for the period ended 30 June 2020. In prior years, provision for impairment loss of HK$7,500,000 was made. The estimates of the recoverable amount of Nanfang were based on the present values of the budgeted future cash flows, discounted at the market risk-adjusted discount rate of 14% (2019: 14%), by reference to the projected volume, activity level and future growth rates of the underlying business of Nanfang. For the period ended 30 June 2020 and 30 June 2019, same basis of impairment measurement in respect of the interest in Nanfang is performed by management. 12 Property, plant and equipment Property, plant and equipment include leasehold improvements, platform hardware and software, computer and office equipment, motor vehicles, furniture and fixtures, right-of-use assets, building and leasehold land. Property, plant and equipment Ownership interest in leasehold land held for own use Other properties leased for own use carried at cost Total 物業、廠房 及設備 持作自用的 租賃土地 擁有權權益 租賃作自用的 其他物業， 按成本列賬 總計 HK$’000 HK$’000 HK$’000 HK$’000 港幣千元 港幣千元 港幣千元 港幣千元 Net book value as at 1 January 2020 於二零二零年一月一日 的賬面淨值 19,477 3,919 314 23,710 Additions 添置 5,901 — 2,699 8,600 Disposals 處置 (5) — (131) (136) Depreciation 折舊 (4,000) (71) (443) (4,514) Net book value as at 30 June 2020 於二零二零年六月三十 日的賬面淨值 21,373 3,848 2,439 27,660