Annual Report 2022

183 年報 2022 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 4 重大會計估計和判斷 （續） (d) 存貨撥備 存貨乃按成本及可變現淨值兩者 之間較低者入賬。倘有客觀證據顯 示存貨成本或不能收回，則將存貨 成本撇減至可變現淨值。倘存貨損 壞、全部或部份陳舊或售價下跌， 則可能不能收回存貨成本。倘進行 銷售將予產生的估計成本增加，亦 可能導致不能收回存貨成本。 於綜合全面收益表撇銷的金額為存 貨的賬面值與可變現淨值之間的 差額。於釐定可收回的存貨成本時 須作出重大判斷。於作出有關判斷 時，本集團會評估（其中包括）以任 何方式收回金額的時間及情況。年 內，過往年度撇減的若干存貨以高 於它們的可變現淨值出售，該存貨 撥備因此被撥回。 (e) 投資物業及物業、廠房及設備的 公平值按重估金額計量 按重估金額計量的投資物業及物 業、廠房及設備的公平值乃使用多 種估值技術釐定。有關判斷及假設 的詳情已於附註 16 及 17 披露。 (f) 按公平值計入損益之金融負債 的公平值 按公平值計入損益之金融負債的公 平值乃使用估值技術釐定。有關判 斷及假設的詳情已於附註 30 中披露。 4 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS (continued) (d) Provision for inventories Inventories are carried at the lower of cost and net realisable value. The cost of inventories is written down to net realisable value when there is an objective evidence that the cost of inventories may not be recoverable. The cost of inventories may not be recoverable if those inventories are aged and damaged, if they have become wholly or partially obsolete, or if their selling prices have declined. The cost of inventories may also not be recoverable if the estimated costs to be incurred to make the sales have increased. The amount written off in the consolidated statement of comprehensive income is the difference between the carrying value and net realisable value of the inventories. In determining whether the inventories can be recoverable, significant judgement is required. In making this judgement, the Group evaluates, among other factors, the duration and extent by all means to which the amount will be recovered. During the year, certain inventories written down in prior years have been subsequently sold at prices higher than their then net realisable value. Provision regarding these inventories have been reversed. (e) Fair value of investment properties and property, plant and equipment measured at revalued amount The fair values of investment properties and property, plant and equipment measured at revalued amount are determined by using various valuation techniques. Details of the judgements and assumptions have been disclosed in Notes 16 and 17. (f) Fair value of a financial liability at fair value through profit or loss The fair value of a financial liability at fair value through profit or loss is determined by using valuation technique. Details of the judgements and assumptions have been disclosed in Note 30.