Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 97 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 3. 綜合財務報表編製基準及主 要會計政策 （續） 3.2 主要會計政策 （續） 物業、廠房及設備 （續） 物業、廠房及設備項目於出售時 或當繼續使用該資產預期不會產 生任何日後經濟利益時取消確認。 出售或廢置物業、廠房及設備項 目產生之任何收益或虧損乃按資 產之出售所得款項及其賬面值之 差額計算，並於損益確認。 物業、廠房及設備以及使用 權資產之減值虧損 於報告期末，本集團會審閱其物 業、廠房及設備以及使用權資產 賬面值，以確定有否任何跡象顯 示該等資產出現減值虧損。倘出 現任何該等跡象，則會估計相關 資產之可收回金額以釐定減值虧 損（如有）之幅度。 物業、廠房及設備以及使用權資 產的可收回金額將予個別評估。 如不可能單獨估計可收回金額， 本集團會估計該資產所屬之現金 產生單位之可收回金額。 在檢測現金產生單位的減值時， 於可識別合理一致的分配基準時， 公司資產會分配至個別現金產生 單位，否則有關資產會分配至可 識別合理一致分配基準的現金產 生單位最小組別。本集團會釐定 公司資產所屬現金產生單位或現 金產生單位組別的可收回金額， 並與相關現金產生單位或現金產 生單位組別的賬面值進行比較。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Property, plant and equipment (Continued) An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss. Impairment losses on property, plant and equipment and right-of-use assets At the end of the reporting period, the Group reviews the carrying amounts of its property, plant and equipment and right-of-use assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the relevant asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of property, plant and equipment and right-of-use assets are estimated individually. When it is not possible to estimate the recoverable amount individually, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. In testing a cash-generating unit for impairment, corporate assets are allocated to individual cash-generating unit when a reasonable and consistent basis of allocation can be established, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be established. The recoverable amount is determined for the cash-generating unit or group of cash-generating units to which the corporate assets belong, and is compared with the carrying amount of the relevant cash-generating unit or group of cash-generating units.