貿易通 2021 年年報

140 Tradelink Electronic Commerce Limited Annual Report 2021 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（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 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (ii) Impairment of other non-current 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.