Annual Report 2007

Annual Report 2007 年報 79 3. Significant Accounting Policies (Continued) Goodwill (Continued) For the purpose of impairment testing, goodwill is allocated to each of the relevant cash-generating units that are expected to benefit from the synergies of the acquisition. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, and whenever there is an indication that the unit may be impaired. For goodwill arising on an acquisition in a financial year, the cash- generating unit to which goodwill has been allocated is tested for impairment before the end of that financial year. When the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to the unit first and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in the consolidated income statement. An impairment loss for goodwill is not reversed in subsequent periods. On subsequent disposal of the relevant cash-generating unit, the attributable amount of goodwill capitalised is included in the determination of the amount of profit or loss on disposal. Revenue recognition Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods sold and services provided in the normal course of business, net of discounts and sales related taxes. Revenue from the sale of goods is recognised when the goods are delivered and title has passed. Subcontracting service income is recognised when services are provided. Interest income from a financial asset is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discounts the estimated future cash receipts through the expected life of the financial asset to that asset’s net carrying amount. 3. 主要會計政策（續） 商譽（續） 就減值檢測而言，商譽分配予預期會受 惠於收購協同效益之各相關現金產生單 位。獲分配商譽之現金產生單位會按年 及於有跡象顯示有關單位可能出現減值 時進行檢測。就於財政年度內進行收購 所產生商譽而言，獲分配商譽之現金產 生單位會於該財政年度結束前進行減值 檢測。當現金產生單位之可收回金額少 於該單位賬面值，減值虧損會首先分配 至減少獲分配商譽單位之賬面值，其後 以該單位內各資產之賬面值為基準按比 例分配至該單位內其他資產。任何商譽 減值虧損直接於綜合收益表確認。商譽 減值虧損不會於其後期間撥回。 於其後出售相關現金產生單位時，在釐 定其出售盈利或虧損金額時，須計入應 佔已撥充資本之商譽金額。 收益確認 收益乃按已收及應收代價之公平值計 算，指就日常業務過程中所銷售的貨品 及所提供的服務之應收款項扣除折扣及 銷售相關稅項。 貨品銷售收益乃於貨品付運及其所有權 轉移時確認。 分包服務收入於提供服務時確認。 金融資產之利息收入乃按時間基準，經 參考未償還本金以實際利率計算。實際 利率為於金融資產之預計年期所得估計 未來現金收入折現至該資產的賬面淨額 之比率。