Annual Report 2020

68 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 其他資料 貴公司董事負責其他資料。其他資料包括年報所載資料， 惟不包括綜合財務報表及本核數師行就此發出之核數師報 告。 本核數師行對綜合財務報表的意見並不涵蓋其他資料，本 核數師行亦不對該等其他資料發表任何形式的鑒證結論。 當本核數師行審核綜合財務報表時，本核數師行的責任為 閱讀該等其他資料，於此過程中，考慮其他資料是否與綜 合財務報表或本核數師行於審核過程中所得知的情況有重 大抵觸，或者有重大錯誤陳述。基於吾等已執行的工作， 倘本核數師行認為該等其他資料有重大錯誤陳述，本核數 師行須報告該事實。就此而言，本核數師行並無任何報 告。 KEY AUDIT MATTER (Continued) How our audit addressed the key audit matter 本核數師行在審核過程中如何處理關鍵審核事項 Our procedures in relation to the impairment assessment on property, plant and equipment relating to the containerboard segment included: 本核數師行就與箱板紙分部有關的物業、廠房及設備作出 的減值評估程序包括： • Obtaining an understanding of the management’s process and basis adopted in preparing the cash flow forecast, including significant assumptions; • Challenging the key assumptions adopted by the management, including growth rates and gross margin, by referring to the industry information and the management’s budget; • Evaluating the reasonableness of the cash flow forecast by comparing against historical performance and discussing with the management on revenue growth strategies and cost initiatives in respect of the cash generating units; • Evaluating the appropriateness of the key assumptions used in the impairment assessment, in particular the discount rate; and • Evaluating the sensitivity analysis in respect of the growth rate, gross margin and discount rate to assess the extent of impact on the calculation of the value-in-use. • 了解管理層就編製現金流量預測所採用的流程及基 礎，包括重大假設； • 參考行業資料及管理層預算對管理層採納的關鍵假 設（包括增長率及毛利率）提出質疑； • 通過對比過往表現及與管理層討論與現金產生單位 有關的收入增長策略及成本措施，評估現金流量預 測的合理性； • 評估減值評估所採用的關鍵假設（尤其是折讓率）的 適當性；及 • 評估與增長率、毛利率及貼現率有關的敏感度分 析，以評估該等因素對使用價值計算的影響程度。 OTHER INFORMATION The directors of the Company are responsible for the other information. The other information comprises the information included in the annual report, but does not include the consolidated financial statements and our auditor’s report thereon. Our opinion on the consolidated financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 關鍵審核事項 （續）