Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 205 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五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. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（續） 物業、機器及設備、使用權資產及無 形資產（商譽除外）減值 （續） 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（包括企業資產或已分配 至該現金產生單位組別的部分企業資 產之賬面值）與現金產生單位組別的可 收回金額進行比較。於分配減值虧損 時，減值虧損首先分配以減少商譽的 賬面值（倘適用），然後根據單位中或 現金產生單位組別中每項資產的賬面 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。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (Continued) Impairment on property, plant and equipment, right-of-use assets and intangible assets other than goodwill (Continued) 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.