Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 139 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.9 商譽 （續） 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（即經營分部）識別單 位或單位組別。 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 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.9 Goodwill (continued) 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. 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.