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Annual Report 2016
二零一六年年報
121
Notes to the Financial Statements
財務報表附註
Name of subsidiary company
Place of
incorporation/
establishment
and operation
Particulars of issued
and paid up capital
Proportion of
ownership
interest held by
the Company
Proportion of
ownership
interest held by
a subsidiary
Principal activity
附屬公司名稱
註冊成立╱
成立及營運地點
已發行及
繳足股本詳情
由本公司持有的
擁有權權益百分比
由附屬公司持有的
擁有權權益百分比
主要業務
天津貿易通科技有限公司
#
PRC
中國
RMB500,000
人民幣
500,000
元
–
100%
Provision of
e-commerce and
e-logistics services
提供電子商貿及電子物流服務
天津貿信易通電子科技有限公司
#
PRC
中國
RMB100,000
人民幣
100,000
元
–
100%
Provision of
e-commerce and
e-logistics services
提供電子商貿及電子物流服務
天津貿訊易通科技有限公司
#
PRC
中國
RMB100,000
人民幣
100,000
元
–
100%
Provision of
e-commerce and
e-logistics services
提供電子商貿及電子物流服務
廣州貿訊易通電子科技有限公司
#
PRC
中國
RMB500,000
人民幣
500,000
元
–
100%
Provision of e-commerce
and e-logistics services
提供電子商貿及電子物流服務
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.
*
Company 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.
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)
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額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。
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）