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二零一七年年報
貿易通電子貿易有限公司
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
1
主要會計政策（續）
(k)
資產減值（續）
(ii)
其他資產的減值（續）
—
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）。
—
撥回減值虧損
就商譽以外的資產而言，如用
作釐定可收回數額的估計出現
有 利 變 動，則 須 撥 回 減 值 虧
損。商譽的減值虧損不會撥回。
減值虧損撥回之數以該資產並
未計算過往年度所確認的減值
虧損時的賬面值為限。減值虧
損撥回之數於確認有關撥回的
年度計入損益表內。
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 (Continued)
— 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).
— Reversals of impairment losses
In respect of assets other than goodwill, an
impairment loss is reversed if there has been a
favourable change in the estimates used to determine
the recoverable amount. An impairment loss in respect
of goodwill is not reversed.
A reversal of an impairment loss is limited to the
asset’s carrying amount that would have been
determined had no impairment loss been recognised
in prior years. Reversals of impairment losses are
credited to profit or loss in the year in which the
reversals are recognised.