Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 153 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 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, are added to the cost of those assets until such time as the assets are substantially ready for their intended use or sale. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. Government grants Government grants are not recognised until there is reasonable assurance that the Group will comply with the conditions attaching to them and that the grants will be received. 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. Specifically, government grants whose primary condition is that the Group should purchase, construct or otherwise acquire non-current assets are recognised as deferred income in the consolidated statement of financial position and transferred to profit or loss on a systematic and rational basis over the useful lives of the related assets. Government grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Group with no future related costs are recognised in profit or loss in the period in which they become receivable. 3. 重要會計政策（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）而直 接產生的借貸成本歸入該等資產的成本， 直至資產基本上可作擬定用途或出售為止。 所有其他借貸成本均於產生期間於損益中 確認。 政府補助 政府補助於出現合理保證本集團將會遵守 附帶的條件及收取補助前，均不會確認。 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。尤其是，以本集團應收購、 建造或以其他方式取得非流動資產為主要 條件的政府補助，乃於綜合財務狀況表中 確認為遞延收入，並按系統及合理基準於 有關資產的可用年期內轉至損益。 作為補償已產生的支出或虧損而應收取或 為了給予本集團即時財務支持而無日後相 關成本之政府補助，於其應收取期間在損 益中確認。