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 101 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) 稅項(續) 遞延稅項資產及負債按償還負債或變現資產 的期間內預期適用之稅率,根據報告期期末 已頒佈或實際已頒佈的稅率及稅法計算。遞 延稅項負債及資產之計量反映按照本集團所 預期方式,截至報告期期末,收回或結算其 資產及負債賬面值將出現之稅務後果。遞延 稅項在損益中確認,惟倘遞延稅項與在其他 全面收入或直接在權益中確認之項目有關, 則其亦會分別在其他全面收入或直接在權益 中確認。 無形資產 研發開支 研究活動開支於所產生期間確認為開支。 當且僅當出現所有下列情況時,開發(或內 部項目的開發期)所產生的所有內部無形資 產始予以確認: • 完成無形資產以使該無形資產可供使用 或出售的技術可行性; 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Taxation (Continued) Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realised, based on tax rate (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred tax is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case the deferred tax is also recognised in other comprehensive income or directly in equity respectively. Intangible assets Research and development expenditures Expenditure on research activities is recognised as an expense in the period in which it is incurred. An internally-generated intangible asset arising from development (or from the development phase of an internal project) is recognised if, and only if, all of the following have been demonstrated: • the technical feasibility of completing the intangible asset so that it will be available for use or sale;

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