Annual Report 2021

155 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 商譽（續） 獲得商譽分配的現金產生單位（或現金 產生單位組合）每年進行減值測試及每 當有跡象顯示該單位可能出現減值時 更為頻繁地進行減值測試。就於某一 報告期間收購產生的商譽而言，獲得 商譽分配的現金產生單位（或現金產生 單位組合）於該報告期間結束前進行減 值測試。倘可收回金額低於該單位的 賬面值，則首先分配減值虧損以減低 任何商譽的賬面值，然後按該單位（或 現金產生單位組合）內各項資產的賬面 值所佔比例分配至其他資產。 於出售相關現金產生單位或一組現金 產生單位內的任何現金產生單位，商 譽的應佔金額計入釐定出售損益之金 額。當本集團出售現金產生單位（或一 組現金產生單位中的現金產生單位）內 的業務時，所出售商譽金額按所出售 業務（或現金產生單位）與所保留現金 產生單位（或一組現金產生單位）部分 的相對價值計量。 本集團就收購一間聯營公司產生之商 譽政策載於下文。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Goodwill (Continued) A cash-generating unit (or group of cash-generating units) to which goodwill has been allocated is tested for impairment annually or more frequently when there is indication that the unit may be impaired. For goodwill arising on an acquisition in a reporting period, the cash-generating unit (or group of cash-generating units) to which goodwill has been allocated is tested for impairment before the end of that reporting period. If the recoverable amount is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill and then to the other assets on a pro- rata basis based on the carrying amount of each asset in the unit (or group of cash-generating units). On disposal of the relevant cash-generating unit or any of the cash-generating unit within the group of cash-generating units, the attributable amount of goodwill is included in the determination of the amount of profit or loss on disposal. When the Group disposes of an operation within the cash- generating unit (or a cash-generating unit within a group of cash-generating units), the amount of goodwill disposed of is measured on the basis of the relative values of the operation (or the cash-generating unit) disposed of and the portion of the cash-generating unit (or the group of cash-generating units) retained. The Group’s policy for goodwill arising on the acquisition of an associate is described below.