香港證券及投資學會年報2024

2 Material accounting policies (continued) (j) Impairment of non-financial assets Internal and external sources of information are reviewed at the end of each reporting period to identify indications that the following assets may be impaired or an impairment loss previously recognised no longer exists and may have decreased: – intangible assets; and – investment in a subsidiary. If any such indication exists, the asset’s recoverable amount is estimated. In addition, intangible assets that are not yet available for use and intangible assets that have indefinite useful lives, the recoverable amount is estimated annually whether or not there is any indication of impairment. – Calculation of recoverable amount The recoverable amount of an asset is the greater of its 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. Where an asset does not generate cash inf lows largely independent of those from other assets, the recoverable amount is determined for the smallest group of assets that generate cash inflows independently (i.e. a cash-generating unit). – Recognition of impairment losses An impairment loss is recognised in profit or loss if the carrying amount of an asset, or the cash generating unit to which it belongs, exceed its recoverable amount. 2 主要會計政策 （續） (j) 非金融資產的減值 本集團於報告期末審閱內部和外來 的信息，以確定以下資產是否出現 減值跡象，或是以往確認的減值虧 損（與商譽有關則除外）已經不再存 在或可能已經減少： － 無形資產；及 － 於一家附屬公司的投資。 如果出現任何這類跡象，便會估計 資產的可收回數額。此外，就尚未 可供使用的無形資產與可用期限未 定的無形資產而言，不論是否有任 何減值跡象存在，本集團也會每年 估計其可收回數額。 － 計算可收回數額 資產的可收回數額是其公允 價值（已扣除出售成本）與使 用價值兩者中的較高額。在 評估使用價值時，預計未來 現金流量會按照能反映當時 市場對貨幣時間值和資產特 定風險的評估的稅前折現 率，折現至其現值。如果資 產所產生的現金流入基本上 並非獨立於其他資產所產生 的現金流入，則以能產生獨 立現金流入的最小資產類別 （即現金產出單元）來釐定可 收回數額。 － 確認減值虧損 當資產或所屬現金產出單元 的賬面金額高於其可收回數 額時，減值虧損便會在損益 中確認。 73 香港證券及投資學會 二零二四年年報