貿易通 2021 年年報

152 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 2 會計判斷及估計 就編製此等財務報表而言，導致估計產生不 確定性的主要緣由如下： 商譽 附註 15(b) 披露管理層就確認本集團電子商貿 分部為進行商譽減值評估的合適現金產生單 位時所作的判斷。此外，管理層亦考慮到電 子商貿業務的預測活動量與水平以及現金流 量，並已按風險調整貼現率貼現至現值。上 述預測乃基於若干假設而作出，有關假設乃 根據管理層對業務環境的認識及其對日後表 現的判斷而作出。由於估計的過程及有關未 來的相關假設存在固有的不確定性，因此實 際表現與所預測者或會出現重大差別。 於一間聯營公司的投資 本集團於每個報告期末審閱內部及外界所得 資料，以確定本集團所持聯營公司廣東南方 海岸科技服務有限公司（「南方」）權益（ 附註 16 ） 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的跡象。倘出現有關情 況，本集團會估計所持南方權益的可收回金 額。所持南方權益的可收回金額（或所歸屬的 現金產生單位）為售價淨值與使用價值之較高 者。於評估本集團於南方的權益賬面值有否 出現減值時，管理層亦考慮到南方相關業務 的預測活動量及水平、未來增長率以及現金 流量，並已按風險調整貼現率貼現至現值。 有關預測乃基於若干假設而作出，有關假設 乃根據管理層對南方的業務環境的認識以及 其對日後表現與相關風險的判斷而作出。由 於估計的過程及有關未來的相關假設存在固 有的不確定性，因此實際表現與所預測者或 會出現重大差別。 2 Accounting judgements and estimates Key sources of estimation uncertainty in relation to the preparation of these financial statements are as follows: Goodwill Note 15(b) discloses management’s judgement in relation to the identification of the Group’s E-Commerce segment as the appropriate cash generating unit for goodwill impairment assessment. Further to that, management takes into consideration the projected volume and activity level and cash flows of the E-Commerce businesses, discounted to present value at a risk-adjusted discount rate. These projections are based on assumptions that take into consideration management’s knowledge of the business environment and their judgement on future performance. There is inherent uncertainty in the estimation process and the underlying assumptions relating to the future, and accordingly actual performance may differ significantly from the projection. Investment in an associate The Group reviews internal and external sources of information at the end of each reporting period to identify indications that the Group’s interest in Guangdong Nanfang Haian Science & Technology Service Company Limited (“Nanfang”), an associate of the Group (Note 16) , may be impaired or an impairment loss previously recognised no longer exists or may have decreased. The Group estimates the interest in Nanfang’s recoverable amount when any such indication exists. The recoverable amount of the interest in Nanfang, or of the cash- generating unit to which it belongs, is the greater of its net selling price and value in use. In assessing whether there is any impairment in the carrying value of the Group’s interest in Nanfang, management may take into consideration the projected volume and activity level, future growth rate, and cash flows of the underlying business of Nanfang, discounted to present value at the risk-adjusted discount rate. These projections are based on assumptions that take into consideration management’s knowledge of Nanfang’s business environment and their judgement on future performance and underlying risks. There is inherent uncertainty in the estimation process and the underlying assumptions relating to the future, and accordingly actual performance may differ significantly from the projection.