Tradelink 2017 Annual Report

114

Tradelink Electronic Commerce Limited

Annual Report 2017

Notes to the Financial Statements

(Continued)

財務報表附註

（續）

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。

1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s

(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).