Annual Report 2021

106 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 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 We focused on this area due to the significance of the balances and the estimation of the recoverable amount of the Cash-Generating Units of the steel cord segment is subject to a high degree of estimation uncertainty, as well as significant judgements involved in the selection of assumptions used. 我們關注該範圍是因為結餘的重要性以及評估現金產生單 位可回收金額所涉及的重大判斷（包括計算使用價值時所 用的假設）。 We evaluated the reasonableness of management’s key assumptions made in the forecasts. For steel cord price, we compared the long-term steel cord price used in the forecasts against the market price, and benchmarked the rate of annual increment to industry forecasts and market trends. For sales volume, we assessed the reasonableness and feasibility of annual sales plan and productivity. For the discount rates, we benchmarked the rates used in the forecasts against our research of the discount rates used by comparable companies in the industry. We considered the potential impact of reasonably possible downside changes in these key assumptions. We also considered whether the judgements in selecting these key assumptions would give rise to indicators of possible management bias. 我們評估了管理層在預測中的關鍵假設的合理性。對 於鋼簾線價格，我們將預測中使用的長期鋼簾線價格 與市場價格進行了比較，並將年增長率與行業預測和 市場趨勢作為基準。對於銷售量，我們評估了年度銷 售計劃和生產率的合理性和可行性。對於貼現率，我 們以預測中使用的貼現率為基準檢測我們對比行業中 可比公司的研究中使用的貼現率。我們在這些關鍵假 設中考慮了合理可能的下行變化的潛在影響。我們還 考慮了選擇這些關鍵假設時的判斷是否會導致可能出 現管理偏見的指標。