Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 163 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) Impairment on tangible, right-of-use assets and intangible assets other than goodwill (Continued) In addition, the Group assesses whether there is indication that corporate assets may be impaired. If such indication exists, corporate assets are also allocated to individual cash-generating units, when a reasonable and consistent basis of allocation can be identified, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset (or a cash-generating unit) for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or a cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or a cash-generating unit) is reduced to its recoverable amount. For corporate assets or portion of corporate assets which cannot be allocated on a reasonable and consistent basis to a cash-generating unit, the Group compares the carrying amount of a group of cash-generating units, including the carrying amounts of the corporate assets or portion of corporate assets allocated to that group of cash-generating units, with the recoverable amount of the group of cash-generating units. In allocating the impairment loss, the impairment loss is allocated first to reduce the carrying amount of any goodwill (if applicable) and then to the other assets on a pro-rata basis based on the carrying amount of each asset in the unit or the group of cash-generating units. The carrying amount of an asset is not reduced below the highest of its fair value less costs of disposal (if measurable), its value in use (if determinable) and zero. The amount of the impairment loss that would otherwise have been allocated to the asset is allocated pro rata to the other assets of the unit or the group of cash-generating units. An impairment loss is recognised immediately in profit or loss. 3. 重要會計政策（續） 有形資產、使用權資產及無形資產 （商譽除外）減值（續） 此外，本集團評估是否存在企業資產可能 出現減值的跡象。倘存在有關跡象，企業 資產亦被分配至個人現金產生單位，否 則，彼等會被分配至能識別合理一致分配 基準的最小組別現金產生單位。 可收回金額為公允值減出售成本與使用價 值兩者中之較高值。於評估使用價值時， 乃以反映目前市場對金錢時間價值及資產 （或現金產生單位）於估計未來現金流量調 整前之獨有風險之稅前折算率折算估計未 來現金流量至其現值。 倘若資產（或現金產生單位）的估計可收回 金額低於其賬面值，則資產（或現金產生單 位）的賬面值將調低至其可收回金額。對於 企業資產或無法按合理一致基準分配至現 金產生單位的部分企業資產，本集團將現 金產生單位組別的賬面值進行比較，包括 企業資產或已分配至現金產生單位組別的 部分企業資產之賬面值以及現金產生單位 組別的可收回金額。於分配減值虧損時， 減值虧損首先分配至減少商譽的賬面值（倘 適用），然後根據單位中或現金產生單位組 別中每一資產的賬面值按比例分配至其他 資產。資產的賬面值不會減少至低於其公 允值減出售成本（如可計量）、其使用價值 （如可釐定）及零（以較高值為準）。分配至 資產的減值虧損款額按比例分配至單位中 或現金產生單位組別中的其他資產。減值 虧損即時於損益中確認。