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 103 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 業務合併產生的無形資產（續） 於首次確認後，有確定可用年期的無形資產 按成本減累計攤銷及任何累計減值虧損列 賬。有確定可用年期的無形資產，在其估計 可用年期內按直線法攤銷。 取消確認無形資產所產生的收益或虧損按出 售所得款項淨額與資產賬面值之間的差額計 算，並於該等資產取消確認期間在損益中確 認。 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。 有形及無形資產減值虧損（商譽以 外）（見上文有關商譽的會計政策） 於報告期期末，本集團檢討其有形及無形資 產的賬面值，以釐定是否有任何跡象顯示該 等資產已蒙受減值虧損。倘存在任何該等跡 象，則估計該等資產的可收回數額以釐定減 值虧損程度（如有）。倘一項資產的可收回數 額估計將低於其賬面值，則將該項資產的賬 面值削減至其可收回數額。減值虧損即時確 認為費用。 倘減值虧損於其後撥回，則該資產之賬面值 會增加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。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Intangible assets (Continued) Intangible assets acquired in a business combination (Continued) Subsequent to initial recognition, intangible assets with finite useful lives are carried at costs less accumulated amortisation and any accumulated impairment losses. Amortisation for intangible assets with finite useful lives is provided on a straight-line basis over their estimated useful lives. Gains or losses arising from derecognition of an intangible asset are measured at the difference between the net disposal proceeds and the carrying amount of the asset and are recognised in profit or loss in the period when the asset is derecognised. Inventories Inventories are stated at the lower of cost and net realisable value. Cost is calculated using the weighted average method. Impairment losses on tangible and intangible assets other than goodwill (see the accounting policy in respect of goodwill above) At the end of the reporting period, the Group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss, if any. 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, but so 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.