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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
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Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(k) Impairment of assets (continued)
(ii) Impairment of other assets
Internal and external sources of information are reviewed at
the end of each reporting period to identify indications that
the following assets may be impaired or, except in the case of
goodwill, an impairment loss previously recognised no longer
exists or may have decreased:
– property, plant and equipment;
– goodwill; and
– investments in subsidiaries, associates and joint ventures
in the Company’s statement of financial position.
If any such indication exists, the asset’s recoverable amount
is estimated. In addition, for goodwill, the recoverable amount
is estimated annually whether or not there is any indication of
impairment.
– Calculation of recoverable amount
The recoverable amount of an asset is the greater of
its fair value less cost of disposal and value in use. In
assessing value in use, the estimated future cash flows
are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of
the time value of money and the risks specific to the asset.
Where an asset does not generate cash inflows largely
independent of those from other assets, the recoverable
amount is determined for the smallest group of assets
that generates cash inflows independently (i.e. a cash-
generating unit).
– Recognition of impairment losses
An impairment loss is recognised in profit or loss if the
carrying amount of an asset, or the cash-generating unit
to which it belongs, exceeds its recoverable amount.
Impairment losses recognised in respect of cash-
generating units are allocated first to reduce the carrying
amount of any goodwill allocated to the cash-generating
unit (or group of units) and then, to reduce the carrying
amount of the other assets in the unit (or group of units)
on a pro rata basis, except that the carrying value of an
asset will not be reduced below its individual fair value
less costs of disposal (if measurable) or value in use (if
determinable).
1
主要會計政策（續）
(k)
資產減值（續）
(ii)
其他資產的減值
本集團會於每個報告期末審閱內部及外界所
得資料，以確定下列資產（商譽除外）是否出
現減值或先前已確認的減值虧損不再存在或
已經減少：
－
物業、廠房及設備；
－
商譽；及
－
本公司財務狀況表中的於附屬公司、聯
營公司及合營公司的投資。
如出現任何該等跡象，則估計資產的可收回
數額。此外，就商譽而言，其可收回數額會
每年估計（不論有否出現減值跡象）。
－
計算可收回數額
資產的可收回數額乃指公允價值減去出
售成本與使用價值兩者中的較高者。在
評估使用價值時，估計日後現金流量乃
根據除稅前貼現率貼現至現值，而該貼
現率須能反映市場現行對款項的時間價
值及資產獨有風險的評估。如資產並不
可在近乎獨立於其他資產的情況下產生
現金流量，可收回數額則指可獨立產生
現金流量的最小資產組別（即現金產生
單位）的可收回數額。
－
確認減值虧損
如資產或其所屬的現金產生單位的賬面
值超過其可收回數額，則在損益表中確
認減值虧損。就現金產生單位確認的減
值虧損而言，其首先用作減少已分配至
現金產生單位（或單位類別）的任何商譽
的賬面值，其後按比例基準用作減少單
位（或單位類別）內其他資產的賬面值，
但資產的賬面值將不得減少至低於其個
別公允價值減去出售成本（如可計量）或
使用價值（如可釐定）。