Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 99 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 3. 主要會計政策（續） 借貸成本 因收購、興建或生產合資格資產（即需相當 長時間方可作擬定用途或出售的資產，且其 資本化開始日期為二零零九年一月一日或以 後）而直接產生的借貸成本歸入該等資產的 成本，直至當資產基本上可作擬定用途或出 售為止。於特借貸在用作合資格資產前所作 臨時投資賺取的投資收入，從合資格作資本 化的借貸成本中扣除。 所有其他借貸成本均於產生期間於損益中確 認。 政府補助 政府補助於本集團確認該等補助擬作補償之 有關成本為開支之期間內按系統基準在損益 中確認。有關可折舊資產的政府補助於綜合 財務狀況表內確認為有關資產賬面值的扣 減，並於有關資產的可用年期內轉撥至損益 中。 退休福利成本 界定供款的退休福利計劃供款於僱員提供服 務而有權獲得供款時列為開支。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale for which the commencement date for capitalisation is on or after 1 January 2009, are added to the cost of those assets until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. Government grants Government grants are recognised in profit or loss on a systematic basis over the periods in which the Group recognises as expenses the related costs for which the grants are intended to compensate. Government grants related to depreciable assets are recognised as a deduction from the carrying amount of the relevant asset in the consolidated statement of financial position and transferred to profit or loss over the useful lives of the related assets. Retirement benefit costs Payments to defined contribution retirement benefit schemes are charged as an expense when employees have rendered service entitling them to the contributions.