Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 148 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 2 重大會計政策概要 （續） 2.8 投資物業 投資物業為長期租金收益而持有， 並非由本集團佔用。投資物業初步 按成本計量，包括相關交易成本及 適用的借貸成本。隨後，它們以公 平值列賬。公平值變動於綜合損益 表呈列。 2.9 商譽 收購附屬公司之商譽計入無形資 產。商譽不予攤銷，惟每年進行減 值測試，或當有事件或情況改變顯 示資產有可能減值時作出更頻密的 減值測試，並按成本見累計減值虧 損列賬。出售實體之收益或虧損包 括與出售實體相關商譽之賬面值。 商譽乃分配至各現金產生單位，以 進行減值測試。現金產生單位或現 金產生單位組別預期將從產生商譽 的業務合併中獲益，方會獲得分配 商譽。按監察商譽以作內部管理用 途的最低層面（即經營分類）識別單 位或單位組別。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.8 Investment properties Investment properties are held for long-term rental yields and are not occupied by the Group. Investment property is initially measured at cost, including related transaction costs and where applicable borrowing costs. Subsequently, they are carried at fair value. Changes in fair values are presented in the consolidated statement of profit or loss. 2.9 Goodwill Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is not amortised but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, being the operating segments.