Annual Report 2020

67 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 ANNUAL REPORT 2020 年度報告 關鍵審核事項 根據本核數師行的專業判斷，關鍵審核事項為本行於本期 間對審核綜合財務報表中最重要的事項。本核數師行在審 核綜合財務報表及就此達致意見時處理此事項，而不會就 此事項單獨發表意見。 KEY AUDIT MATTER Key audit matter is the matter that, in our professional judgment, was of most significance in our audit of the consolidated financial statements of the current period. The matter was addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on the matter. Key audit matter 關鍵審核事項 Impairment assessment on property, plant and equipment relating to the containerboard segment 與箱板紙分部有關的物業、廠房及設備之減值評估 We identified the impairment assessment of property, plant and equipment relating to the containerboard segment as a key audit matter due to its financial significance to the consolidated financial statements and the involvement of significant judgements and assumptions in estimating the recoverable amount of the cash- generating unit to which property, plant and equipment belong to. 本核數師行就與箱板紙分部有關的物業、廠房及設備之減 值評估確定為關鍵審核事項，乃由於其對綜合財務報表的 財務重要性及在估計物業、廠房及設備所屬現金產生單位 的可收回金額時涉及重大判斷及假設。 With reference to the financial performance and market condition noted, the management considered that there may be impairment indicators of certain property, plant and equipment relating to the containerboard segment existed as at 31st December, 2020. Accordingly, the management assessed whether there was any impairment of the property, plant and equipment relating to the containerboard segment at 31st December, 2020 by preparing a value-in-use calculation to determine the recoverable amount of the cash-generating unit to which the property, plant and equipment belong to. The value-in-use calculation requires the Group to estimate the future cash flows expected to arise from the cash generating unit and suitable discount rate in order to calculate the present value. 經參考財務表現及市場狀況，管理層認為，與箱板紙分部 有關的若干物業、廠房及設備於二零二零年十二月三十一 日可能存在減值跡象。因此，管理層通過計算使用價值釐 定物業、廠房及設備所屬現金產生單位的可收回金額， 從而評估與箱板紙分部有關的物業、廠房及設備於二零二 零年十二月三十一日是否存在任何減值。使用價值的計算 需要 貴集團估計現金產生單位預期將產生的未來現金流 量，並採用適當的折現率計算其現值。 The carrying amounts of property, plant and equipment relating to the containerboard segment for which the management have performed impairment assessment as at 31st December, 2020 are HK$1,334,357,000, as disclosed in note 14 to the consolidated financial statements. 與箱板紙分部有關的物業、廠房及設備於二零二零年十二 月三十一日的賬面值為 1,334,357,000 港元，管理層已對 其作出減值評估，乃於綜合財務報表附註 14 內披露。