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145
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）
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)
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。於二零一七年十二
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%
（二零一六年
: 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。截至二零一七年十二月
三十一日及二零一六年十二月三十一日
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。
16 Interest in associates (Continued)
(a) Summary of financial information on associates
(Continued)
Aggregate information of associates that are not individually
material:
2017
2016
二零一七年
二零一六年
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
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
(121)
(7,521)
Total comprehensive income
全面收益總額
(121)
(7,521)
(b) Impairment loss on interest in associate
As the recoverable amount of Nanfang was less than the
carrying amount, provision for impairment loss of
HK$3,000,000 was made in prior years. At 31 December 2017,
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% (2016: 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 2017 and 31 December 2016, 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.