Annual Report 2007

Notes to the Consolidated Financial Statements 綜合財務報表附註 For the year ended 31 December 2007 截至二零零七年十二月三十一日止年度 84 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 3. Significant Accounting Policies (Continued) Research and development expenditures (Continued) The amount initially recognised for internally-generated intangible asset is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria. Where no internally-generated intangible asset can be recognised, development expenditure is charged to profit or loss in the period in which it is incurred. Inventories Inventories are stated at the lower of cost and net realisable value. Cost is calculated using the weighted average method. Impairment losses on assets other than goodwill At each balance sheet date, the Group reviews the carrying amounts of its assets to determine whether there is any indication that those assets have suffered an impairment loss. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised as an expense immediately. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately. 3. 主要會計政策（續） 研發開支（續） 就內部產生之無形資產所初步確認之金 額為該無形資產自首度符合確認條件起 已產生之開支總額。倘無內部產生之無 形資產可予確認，則開發費用於其產生 期間在損益扣除。 存貨 存貨按成本或可變現淨值之較低者列 賬。成本按加權平均法計算。 資產減值虧損（商譽以外） 本集團於各結算日審閱其資產賬面值， 以確定是否有任何跡象顯示該等資產出 現減值虧損。倘估計資產之可收回金額 低於其賬面值，則將資產之賬面值減至 其可收回金額。減值虧損即時確認為開 支。 倘減值虧損於其後撥回，則該資產之賬 面值會增至其可收回數額之經修訂估 值，惟經調高之賬面值不得超逾倘該資 產於過往年度並無確認減值虧損而釐定 之賬面值。撥回之減值虧損即時確認為 收入。