Annual Report 2008

Annual Report 2008 年報 103 4. 估計不確定因素之主要來源 （續） 估計之不確定因素主要來源（續） 呆壞賬撥備 貿易應收款項撥備根據賬款可收回程度評估 及賬齡分析，按董事參考以實際利率貼現的 日後現金流量現值之估計所作判斷而定。當 實際日後現金流量低於預期，可能產生重大 減值虧損。於二零零八年十二月三十一日， 已過期但視為尚未減值的貿易應收款項賬面 值為人民幣 13,135,000 元。 商譽減值 釐定商譽有否減值時，須估計商譽獲分配之 現金產生單位的使用價值，而計算使用價值 時，董事須估計現金產生單位預期可產生之 未來現金流量及採用合適貼現率，以計算現 值。 商譽於結算日的賬面值為人民幣 12,168,000 元，且於二零零八年確認任何減值虧損為人 民幣 8,006,000 元。計算可收回金額之詳情於 附註 17 披露。 4. KEY SOURCES OF ESTIMATION UNCERTAINTY (Continued) Key sources of estimation uncertainty (Continued) Allowance for doubtful receivables Allowance for trade receivables is made based on the evaluation of collectability and ageing analysis of accounts and on directors’ judgement by reference to the estimation of the future cash flow discounted at an effective interest rate to calculate the present value. Where the actual future cash flows are less than expected, a material impairment loss may arise. As at 31 December 2008, the carrying amount of trade receivables which are past due but considered has not been impaired is RMB13,135,000. Impairment of goodwill Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which goodwill has been allocated. The value in use calculation requires the directors to estimate the future cash flows expected to arise from the cash-generating unit and a suitable discount rate in order to calculate present value. The carrying amount of goodwill at the balance sheet date was RMB12,168,000 and impairment loss of RMB8,006,000 was recognised during 2008. Details of the recoverable amount calculation are disclosed in note 17.