Annual Report 2019

140 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Goodwill Goodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of the business (see the accounting policy above) less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is allocated to each of the Group’s cash-generating units (or group of cash- generating units) that is expected to benefit from the synergies of the combination, which represent the lowest level at which the goodwill is monitored for internal management purposes and not larger than an operating segment. A cash-generating unit (or group of cash-generating units) to which goodwill has been allocated is tested for impairment annually or more frequently when there is indication that the unit may be impaired. For goodwill arising on an acquisition in a reporting period, the cash-generating unit (or group of cash-generating units) to which goodwill has been allocated is tested for impairment before the end of that reporting period. If the recoverable amount is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill and then to the other assets on a pro-rata basis based on the carrying amount of each asset in the unit (or group of cash-generating units). On disposal of the relevant cash-generating unit or any of the cash-generating unit within the group of cash-generating units, the attributable amount of goodwill is included in the determination of the amount of profit or loss on disposal. When the Group disposes of an operation within the cash-generating unit (or a cash-generating unit within a group of cash-generating units), the amount of goodwill disposed of is measured on the basis of the relative values of the operation (or the cash-generating unit) disposed of and the portion of the cash-generating unit (or the group of cash-generating units) retained. The Group’s policy for goodwill arising on the acquisition of an associate is described below. 3. 重要會計政策（續） 商譽 收購業務產生之商譽按於收購業務當日確 定之成本（見上文會計政策）減任何累計減 值虧損（如有）列賬。 為進行減值測試，商譽乃分配至預期將從 合併所帶來的協同效益中受惠的本集團各 個現金產生單位（或現金產生單位組合）， 而該單位或單位組合指就內部管理目的監 控商譽的最低水平且不超過經營分類。 獲得商譽分配的現金產生單位（或現金產生 單位組合）每年進行減值測試及每當有跡象 顯示該單位可能出現減值時更為頻繁地進 行減值測試。就於某一報告期間收購產生 的商譽而言，獲得商譽分配的現金產生單 位（或現金產生單位組合）於該報告期間結 束前進行減值測試。倘可收回金額低於該 單位的賬面值，則首先分配減值虧損以減 低任何商譽的賬面值，然後按該單位（或現 金產生單位組合）內各項資產的賬面值所佔 比例分配至其他資產。 於出售相關現金產生單位或一組現金產生 單位內的任何現金產生單位，商譽的應佔 金額計入釐定出售損益之金額。當本集團 出售現金產生單位（或一組現金產生單位中 的現金產生單位）內的業務時，所出售商譽 金額按所出售業務（或現金產生單位）與所 保留現金單位（或一組現金產生單位）部分 的相對價值計量。 本集團就收購一間聯營公司產生之商譽政 策載於下文。