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 149 2020 ANNUAL REPORT 年報 2 重大會計政策概要 （續） 2.10 非金融資產之減值 商譽沒有確定可使用年期而毋須攤 銷並會每年進行減值測試，或於有 事件或情況改變顯示可能出現減值 時更頻繁地進行減值測試。倘有事 件或情況改變顯示賬面值可能無 法收回時，我們將檢討資產的減值 情況。減值虧損按資產賬面值超過 其可收回金額的差額確認。可收回 金額為資產公平值減出售成本或使 用價值（以較高者為準）。評估減值 時，資產按可獨立識別現金流入的 最低分類組合（現金產生單位）分 類，其所產生的現金流入基本上獨 立於其他資產或資產組別。倘非金 融資產（商譽除外）出現減值，則會 於各報告日檢討可否撥回減值。 2.11 已終止經營業務 已終止經營業務為已出售或分類為 持作出售及代表一項按業務或地區 劃分的獨立主要業務的實體的組成 部份，為出售按業務或地區劃分的 該業務的單一統籌計劃的一部份， 或是一家專為轉售目的而收購的附 屬公司。已終止經營業務的業績於 綜合損益表中單獨呈列。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.10 Impairment of non-financial assets Goodwill that have an indefinite useful life are not subject to amortisation and are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs of disposal and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non- financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period. 2.11 Discontinued operation A discontinued operation is a component of the entity that has been disposed of or is classified as held for sale and that represents a separate major line of business or geographical area of operations, is part of a single co-ordinated plan to dispose of such a line of business or area of operations, or is a subsidiary acquired exclusively with a view to resale. The result of discontinued operation is presented separately in the consolidated statement of profit or loss.