Page 22 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

4. 會計政策（續）
(e) 資產減值（續）
(ii) 其他資產的減值
集團在每個報告期末日審閱內部和外來的資訊，以確定
無形資產、物業、廠房和設備、使用權資產及於附屬公
司的投資是否出現減值跡象，或是以往確認的減值虧損
已經不再存在或可能已經減少。
如果出現任何這類跡象，便會估計資產的可收回數額。
- 計算可收回數額
資產的可收回數額是其淨銷售價與使用價值兩者中的較
高者。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價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
能產生獨立現金流的最小資產類別（即現金產生單元）
來確定可收回數額。
20 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25
4. MATERIAL ACCOUNTING POLICIES (Continued)
(e) Impairment of assets (Continued)
(ii) Impairment of other assets
Internal and external sources of information are reviewed at the end
of each reporting period to identify indications that the intangible
assets, property, plant and equipment, right-of-use assets and
investments in subsidiaries may be impaired or an impairment loss
previously recognised no longer exists or may have decreased.
If any such indication exists, the asset’s recoverable amount is
estimated.
- 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 inflows independently
of those from other assets, the recoverable amount is determined
for the smallest group of assets that generates cash flows
independently (i.e. a cash-generating unit). A portion of the carrying
amount of a corporate asset (for example, head office building) is
allocated to an individual cash-generating unit if the allocation can
be done on a reasonable and consistent basis, or to the smallest
group of cash-generating units if otherwise.