貿易通 2021 年年報

139 二零二一年年報 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) 信貸虧損及資產減值（續） (ii) 其他非流動資產的減值 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（包括 使用權資產）； – 商譽；及 – 本公司財務狀況表中的於 附屬公司及一間聯營公司 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、待用的無形資產及無限 可使用年期的無形資產而言， 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 可獨立產生現金流入的最 小資產組別（即現金產生 單位）的可收回數額。在 能以合理一致的基準作出 分配的情況下，公司資產 （例如總部大樓）賬面值的 一部分會分配至單個現金 產生單位，否則，分配至 最小現金產生單位組別。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (ii) Impairment of other non-current 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, including right-of- use assets; – goodwill; and – investments in subsidiaries and an associate in the Company’s statement of financial position. If any such indication exists, the asset’s recoverable amount is estimated. In addition, for goodwill, intangible assets that are not yet available for use and intangible assets that have indefinite useful lives, 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 costs 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). A portion of the carrying amount of a corporate asset (for example, head office building) is allocated to an individual cash- generating unit if the allocation can be done on a reasonable and consistent basis, or to the smallest group of cash-generating units if otherwise.