Annual Report 2021

180 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Impairment on tangible, right-of-use assets and intangible assets other than goodwill At the end of each reporting period, the Group reviews the carrying amounts of its tangible, right-of-use assets and intangible assets with finite useful lives to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of tangible, right-of-use assets and intangible assets are estimated individually. When it is not possible to estimate the recoverable amount individually, the Group estimates the recoverable amount of the cash generating unit to which the asset belongs. In testing a cash-generating unit for impairment, corporate assets are allocated to the relevant cash-generating unit when a reasonable and consistent basis of allocation can be established, or otherwise they are allocated to the smallest group of cash generating units for which a reasonable and consistent allocation basis can be established. The recoverable amount is determined for the cash-generating unit or group of cash-generating units to which the corporate asset belongs, and is compared with the carrying amount of the relevant cash-generating unit or group of cash-generating units. Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset (or a cash-generating unit) for which the estimates of future cash flows have not been adjusted. 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） 有形資產、使用權資產及無形資產 （商譽除外）減值 於各報告期末，本集團檢討其具有有 限可使用年期的有形資產、使用權資 產及無形資產的賬面值，以釐定是否 有任何跡象顯示該等資產已蒙受減值 虧損。倘存在任何該等跡象，則估計 該等資產的可收回金額以釐定減值虧 損程度（如有）。 有形資產、使用權資產及無形資產之 可收回款項乃獨立作出評估。倘無法 單獨估計可收回金額，本集團將估計 該資產所屬現金產生單位之可收回金 額。 於測試現金產生單位的減值時，倘可 設立合理及一致的分配基準，則企業 資產分配至相關現金產生單位，否則 分配至可設立合理及一致分配基準的 最小現金產生單位組別。可收回金額 按企業資產所屬現金產生單位或現金 產生單位組別釐定，並與相關現金產 生單位或現金產生單位組別的賬面值 相比較。 可收回金額為公允值減出售成本與使 用價值兩者中之較高值。於評估使用 價值時，乃以反映目前市場對金錢時 間價值及資產（或現金產生單位）於估 計未來現金流量調整前之獨有風險之 稅前折算率折算估計未來現金流量至 其現值。