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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
124
Notes to the Financial Statements
財務報表附註
16 Interest in associates (continued)
(a) Summary of financial information on associates
(continued)
Aggregate information of associates that are not individually material:
2016
2015
二零一六年
二零一五年
HK$’000
HK$’000
港幣千元
港幣千元
Aggregate carrying amount of individually
immaterial associates in the consolidated
financial statements
綜合財務報表中非個別重大的聯營公司的
賬面值總額
87
7,497
Aggregate amounts of the Group’s share
of those associates’ loss from continuing
operations
本集團所佔該等聯營公司來自持續經營虧
損總額
(7,521)
(3,569)
Post-tax profit from discontinued operations
來自已終止業務的除稅後溢利
–
9,379
Total comprehensive income
全面收益總額
(7,521)
5,810
(b) Disposal of associates
(i) On 13 July 2015, the Company entered into an agreement to sell
its entire equity interest of 25.17% of China International Data
Systems Co., Ltd (also known as “Guofurui”) at a consideration
of RMB85,000,000 (equivalent to HK$99,263,000). The
transaction was completed in December 2015. As such, a gain
on disposal of HK$12,035,000 was recognised in 2015.
(ii) On 8 May 2015, the Group entered into an agreement to sell its
entire equity interest of 24.5% of
江蘇世成網絡科技有限公司
at a consideration of RMB408,000 (equivalent to HK$504,000).
The transaction was completed in June 2015. As such, a gain
on disposal of HK$39,000 was recognised in 2015.
(c) Impairment loss on interest in associate
As the recoverable amount of Nanfang was less than the carrying
amount, provision for impairment loss of HK$3 million was made
in prior years. At 31 December 2016, the Group carried out an
impairment assessment for the recoverable amount of Nanfang.
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%, by reference
to the projected volume, activity level and future growth rates
of the underlying business of Nanfang. The fair value on which
the recoverable amount is based on is categorised as a Level 3
measurement. For the years ended 31 December 2016 and 31
December 2015, same basis of impairment measurement in
respect of the interest in Nanfang is performed by management.
No additional or reversal of provision for impairment is considered
necessary.
16
所佔聯營公司權益（續）
(a)
聯營公司的財務資料概要（續）
非個別重大的聯營公司綜合資料：
(b)
出售聯營公司
(i)
於二零一五年七月十三日，本公司訂立
協議以人民幣
85,000,000
元（相當於港幣
99,263,000
元）的代價出售所持國富瑞數
據系統有限公司（「國富瑞」）全部
25.17%
股權。交易已於二零一五年十二月完成。
因此，於二零一五年確認出售收益港幣
12,035,000
元。
(ii)
於二零一五年五月八日，本集團訂立協議以
人民幣
408,000
元（相當於港幣
504,000
元）的
代價出售所持江蘇世成網絡科技有限公司全
部
24.5%
股權。交易已於二零一五年六月完
成。因此，於二零一五年確認出售收益港幣
39,000
元。
(c)
於聯營公司權益的減值虧損
由於南方的可收回金額低於賬面值，本集團已於
過往年度就港幣
3,000,000
元的減值虧損作出撥
備。於二零一六年十二月三十一日，本集團已就
南方的可收回金額進行減值評估。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%
的市場風險調整貼現率貼現而加以估計。可
收回金額所依據的公允價值分類為第
3
級計量。
截至二零一六年十二月三十一日及二零一五年
十二月三十一日止年度，管理層採用同樣基準計
量南方權益的減值。概毋須作出額外撥備或減值
撥備撥回。