Annual Report 2022

111 年報 2022 ANNUAL REPORT 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 Management grouped the assets of the Group at the lowest levels for which there are separately identifiable cash flows that are largely independent of the cash flows from other assets or groups of assets (Cash- Generating Units) and performed impairment assessments in respect of the two Cash-Generating Units of the steel cord segment identified using the value-in-use method. This involved significant judgement in determining the assumptions used in the calculations. The key assumptions included: 管理層將 貴集團的資產分為最低水準，其可單獨識別現金 流入，而這些資產大部分獨立於其他資產或資產組的現金流 入（現金產生單位）。管理層還分別運用使用價值法對鋼簾 線分部的兩個現金產生單位實施了減值測試。其中設計在確 定運算中使用的假設時的重大判斷。決定關鍵假設包括： • rate of annual increment for the steel cord price; • 鋼簾線價格的年增長率； • rate of annual increment for the sales volume; and • 銷售量的年增長率；及 • discount rates • 貼現率 The impairment assessments prepared by management were subject to oversight and review by the directors of the Company. Based on management’s assessment, no impairment on property, plant and equipment and land use rights was considered necessary as at 31 December 2022. 管理層編製的減值評估受 貴公司董事的監督和審查。根 據管理層的評估，於二零二二年十二月三十一日並無就物 業、廠房及設備與土地使用權確認減值。 We evaluated and tested the key controls over the impairment assessments of property, plant and equipment and land use rights performed by management, including the selection of valuation method, determination of recoverable amounts and key assumptions made in the future cash flow forecasts. 我們評估和測試了管理層對物業、廠房和設備與土地 使用權的減值評估的關鍵控制措施，包括評估方法的 選擇、可收回金額的確定以及未來現金流量預測中的 關鍵假設。 We evaluated the composition of management’s future cash flow forecasts used in their value-in- use calculations, and the process by which they were prepared. 我們評估了管理層在使用價值計算中使用的未來現金 流量預測的構成，以及準備這些預測的過程。 We involved our internal valuation expert in assessing the appropriateness of the methodologies used and the reasonableness of key assumptions applied. 我們讓我們的內部評估專家評估所用方法的適當性以 及所應用的關鍵假設的合理性。