FDRC 2018 Annual Report

Notes to the Financial Statements 財務報表附註 (Expressed in Hong Kong dollars) （以港幣列示） Annual Report 2018 年度報告 51 2. SIGNIFICANT ACCOUNTING POLICIES (continued) (e) Intangible assets Intangible assets that are acquired by the Company are stated at cost less accumulated amortisation (where the estimated useful life is finite) and impairment losses. Amortisation of intangible assets with finite useful lives is charged to comprehensive income on a straight-line basis over the assets’ estimated useful lives. The following intangible asset with finite useful life is amortised from the date it is available for use and its estimated useful life is as follows: – Computer software 3 years Both the period and method of amortisation are reviewed annually. Intangible assets are not amortised while their useful lives are assessed to be indefinite. Any conclusion that the useful life of an intangible asset is indefinite is reviewed annually to determine whether events and circumstances continue to support the indefinite useful life assessment for that asset. If they do not, the change in the useful life assessment from indefinite to finite is accounted for prospectively from the date of change and in accordance with the policy for amortisation of intangible assets with finite lives as set out above. The carrying amounts of intangible assets are reviewed for indications of impairment at the end of each reporting period. An impairment loss is recognised in comprehensive income if the carrying amount of an asset exceeds its recoverable amount. The recoverable amount of an asset is the greater of its fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a discount rate that reflects current market assessments of the time value of money and the risks specific to the assets. An impairment loss is reversed if there has been a favourable change in estimates used to determine the recoverable amount. 2. 主要會計政策 （ 續 ） (e) 無形資產 本公司購入的無形資產按成本減去累計攤銷（ 適 用於預計可用而有既定的期限 ）和減值虧損後列 賬。 有既定可用期限的無形資產攤銷按直線法於資產 的預計可用期限內在全面收益中列支。以下有既 定可用期限的無形資產由可供使用當日起，在預 計可用期限內攤銷： －電腦軟件 3 年 本公司會每年審閱攤銷的期限和方法。 本公司不會攤銷可用期限未定的無形資產，並會 每年審閱關於無形資產可用期限未定的任何結 論，以釐定有關事項和情況是否繼續支持該資產 可用期限未定的評估結論。如否的話，由未定轉 為有既定可用期限的評估變動會自變動日期起， 根據上文所載有既定期限的無形資產的攤銷政策 提早入賬。 本公司會於每個報告期末審閱無形資產的賬面值 是否出現減值跡象。如資產賬面值高於其可收回 數額，便會於全面收益中確認減值虧損。資產的 可收回數額是其公允價值（ 已扣除銷售成本 ）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。如果用以釐定可收回數額的估計數 額出現了正面的變化，有關的減值虧損便會轉 回。