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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
122
Notes to the Financial Statements
財務報表附註
15 Interest in subsidiaries (continued)
(b) Goodwill (continued)
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.
Cash flows beyond the six-year period are extrapolated using a
medium term growth rate adjusted on the basis of management’s
best estimates. The growth rates used do not exceed the long-
term average growth rates for the business in which the Group
operated. The future cash flows are discounted, at a discount rate
specific to the Group of 10% (2015: 10%) for the assessment
period, to determine the value of the CGU. Based on management’s
assessment, there is no impairment recognised in respect of the
goodwill for the year.
16 Interest in associates
The following list contains the particulars of associates, all of which are
unlisted corporate entities whose quoted market price is not available:
Name of associate
聯營公司名稱
Place of
establishment
and operation
註冊成立及
營運地點
Particulars of issued
and paid up capital
已發行及繳足股本詳情
Percentage of
Group’s effective
interest
本集團所佔
實際權益百分比
Percentage of
shares held by
the Company
本公司所持
股份百分比
Principal activity
主要業務
Guangdong Nanfang Haian Science &
Technology Service Company
Limited (“Nanfang”)
廣東南方海岸科技服務有限公司
（「南方」）
PRC
中國
RMB10,000,000
人民幣
10,000,000
元
20%
20%
Provision of
e-commerce services
(Note)
提供電子商貿服務
（附註）
上海匯通供應鏈技術與運營有限公司
（「
U-Link
」）
PRC
中國
RMB45,000,000
人民幣
45,000,000
元
26%
–
Supply chain management
development and services
供應鏈管理發展及服務
廣州易通威裕物流信息技術有限公司
（「易通威裕」）
PRC
中國
RMB1,000,000
人民幣
1,000,000
元
49%
49% Provision of e-commerce and
e-logistics services
提供電子商貿及電子物流服務
Note:
Guangdong Nanfang Haian Science & Technology Service Company
Limited, a high-tech company providing advanced e-commerce services in
Guangdong area, enables the Group to gain exposure to this market through
local expertise.
All of the above associates are accounted for using the equity method in
the consolidated financial statements.
15
所佔附屬公司權益（續）
(b)
商譽（續）
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。六年期間以後的現金流
乃根據管理層最佳估計而調整的中期增長率來推
斷。所使用的增長率並無超逾本集團所經營業務
的長期平均增長率。未來現金流量以評估期間本
集團的特定貼現率
10%
（二零一五年：
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。
16
所佔聯營公司權益
下表載列聯營公司詳情，該等公司均為並無市場報價
的非上市企業實體：
附註：
廣東南方海岸科技服務有限公司乃於廣東地區提供先
進電子商貿服務的高科技公司，能夠通過本地專業知
識使本集團有機會接觸該市場。
以上所有聯營公司均採用權益法於綜合財務報表入賬。