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 102 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） 無形資產（續） 研發開支（續） • 完成無形資產及使用或出售該無形資產 的意向； • 使用或出售無形資產的能力； • 無形資產如何產生可能的未來經濟利益； • 有足夠的技術、財務及其他資源可用於 完成開發及使用或出售無形資產；及 • 可靠計量無形資產於開發期間應佔開支 的能力。 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上述確認標準起已產 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。 於首次確認後，內部產生的無形資產按成本 減累計攤銷及累計減值虧損（如有）計算，與 單獨收購的無形資產列賬方式相同。 業務合併產生的無形資產 業務合併產生的獨立於商譽的無形資產，當 他們滿足無形資產的定義並且其公允值可以 可靠地加以衡量時應認定和確認。這種無形 資產的成本，是他們獲取日期的公允值。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Intangible assets (Continued) Research and development expenditures (Continued) • the intention to complete the intangible asset and use or sell it; • the ability to use or sell the intangible asset; • how the intangible asset will generate probable future economic benefits; • the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and • the ability to measure reliably the expenditure attributable to the intangible asset during its development. 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 listed above. 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. Subsequent to initial recognition, internally-generated intangible asset is measured at cost less accumulated amortisation and accumulated impairment losses (if any), on the same basis as intangible assets acquired separately. Intangible assets acquired in a business combination Intangible assets acquired in a business combination are identified and recognised separately from goodwill where they satisfy the definition of an intangible asset and their fair values can be measured reliably. The cost of such intangible assets is their fair value at the acquisition date.