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142
Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
15
所佔附屬公司權益（續）
(a)
主要影響本集團業績、資產或負債
的附屬公司詳情如下：（續）
以上均屬於
附註
1(f)
所界定的受控制附屬
公司，並已於本集團的財務報表綜合入
賬。
#
有關附屬公司並非由畢馬威會計師事務
所核數。該等並非由畢馬威會計師事務
所核數的附屬公司財務報表所反映的總
資產淨值及總收益相當於各自綜合總額
的
1%
以下。
*
註冊為中國外商獨資企業的公司。
(b)
商譽
本集團確認的商譽乃因於二零零九年收
購 數 碼 貿 易 運 輸 網 絡 有 限 公 司
（「
DTTNCo
」）所產生並主要源自專業技
術、知識產權及預計合併
DTTNCo
至本集
團現有業務及客戶基礎後可達致的協同
效 應。自 收 購 日 期 二 零 零 九 年 三 月
二 十 六 日 起，商 譽 的 賬 面 值 為 港 幣
9,976,000
元。
由於預期本集團電子商貿分部可受惠於
收購
DTTNCo
全部股權所產生的協同效
益，加上未能將商譽適當分配至本集團
其他單位，故電子商貿分部獲識別為包
含上述商譽的現金產生單位（「現金產生
單位」），以便為上述商譽作出減值評估。
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%
（二零一六年：
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
（二零一六年：零）。
15 Interest in subsidiaries (Continued)
(a) Details of the subsidiaries which principally affected
the results, assets or liabilities of the Group are as
follows: (Continued)
Each of these is controlled subsidiaries as defined under
Note
1(f)
and have been consolidated into the Group’s financial
statements.
#
Subsidiaries not audited by KPMG. The financial statements of the
subsidiaries not audited by KPMG reflect total net assets and total
revenue constituting less than 1% of the respective consolidated
totals.
*
Companies registered as a wholly-foreign owned enterprise in the
PRC.
(b) Goodwill
The goodwill recognised by the Group arose from the
acquisition of Digital Trade and Transportation Network Limited
(“DTTNCo”) in 2009 and is attributable mainly to the technical
expertise, intellectual property and the synergies expected to be
achieved from integrating DTTNCo into the Group’s existing
business and customer base. The goodwill has a carrying
amount of HK$9,976,000 since the acquisition date of 26
March 2009.
The E-commerce segment of the Group is expected to benefit
from the synergies of the acquisition of DTTNCo in entirety,
and there are no other units within the Group that the
goodwill can be appropriately allocated to. Accordingly, the
E-commerce segment is identified as the cash-generating unit
(“CGU”) containing the goodwill for the purpose of impairment
evaluation of the goodwill.
The recoverable amount of the CGU is determined based on
value-in-use calculations. These calculations use the CGU’s cash
flow projections based on financial forecasts covering a six-year
period. Cash flows beyond the six-year period are extrapolated
using a medium term growth rate adjusted on the basis of
management’s best estimates. The growth rates used do not
exceed the long-term average growth rates for the business in
which the Group operated. The future cash flows are
discounted, at a discount rate specific to the Group of 10%
(2016: 10%) for the assessment period, to determine the value
of the CGU. Based on management’s assessment, there is no
impairment recognised in respect of the goodwill for the year
(2016: HK$Nil).