Annual Report 2018

139 年報 ANNUAL REPORT 2018 獨立核數師報告 INDEPENDENT AUDITOR’S REPORT Key Audit Matter How our audit addressed the Key Audit Matter 關鍵審計事項 我們的審計如何處理關鍵審計事項 (1) Impairment assessments of property, plant and equipment and prepaid lease payments 物業、廠房及設備與預付租賃款項減值評估 Refer to Note 4(b) (critical accounting judgements and key sources of estimation uncertainty), Note 17 (property, plant and equipment) and Note 19 (prepaid lease payments) to the consolidated financial statement s 有關事項的披露，請參閱綜合財務報表附註 4(b) （重大會 計判斷和估計不確定因素之主要來源），附註 17 （物業、 廠房及設備）及附註 19 （預付租賃款項） As at 31 December 2018, the Group owned certain property, plant and equipment and prepaid lease payments amounting to HK$1,146,759,000 and HK$70,897,000, respectively, which relate to the steel cord segment of the Group. 於二零一八年十二月三十一日，　貴集團擁有物業、廠 房及設備與預付租賃款項分別為港幣 1,146,759,000 元及 港幣 70,897,000 元，其與貴集團的鋼簾線分部有關。 Management, taking into account the results of the steel cord segment for the year ended 31 December 2018, identified impairment indicators for the relevant property, plant and equipment and prepaid lease payments. 根據截至二零一八年十二月三十一日鋼簾線分部的運營 結果，管理層確定了物業、廠房及設備與預付租賃款項 的減值指標。 Our procedures in relation to management’s impairment assessments of property, plant and equipment and prepaid lease payments included the following: 我們對有關管理層評估物業、廠房及設備與預付租賃 款項減值之審計程序包括： We evaluated the composition of management’s future cash flow forecasts used in their value-in-use calculations, and the process by which they were prepared. We found that the cash flow forecasts prepared by management were subject to oversight and review by the directors of the Company and were consistent with the budgets approved by the Company’s board of directors. 我們評估了管理層在使用價值計算中使用的未來現金 流量預測的構成，以及準備這些預測的過程。我們發 現管理層編制的現金流量預測受公司董事的監督和審 查，並與公司董事會批准的預算一致。 We i n v o l v e d o u r i n t e r n a l v a l u a t i o n e x p e r t i n a s s e s s i ng t h e app r op r i a t e n e s s a nd t h e consistency, of the methodologies used and key assumptions and estimates applied. 我們讓我們的內部評估專家評估所用方法的適當性和 一致性以及所應用的關鍵假設和估計。