Annual Report 2019

158 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 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) Taxation (Continued) Current and deferred tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination. Property, plant and equipment Property, plant and equipment are tangible assets that are held for use in the production or supply of goods or services, or for administrative purposes, other than construction in progress, stated in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Properties in the course of construction for production, supply or administrative purposes are carried at cost, less any recognised impairment loss. Costs include any costs directly attributable to bringing the assets to the location and condition necessary for it to be capable of operating in the manner intended by management and, for qualifying assets, borrowing costs capitalised in accordance with the Group’s accounting policy. Such properties are classified to the appropriate categories of property, plant and equipment when completed and ready for intended use. Depreciation of these assets, on the same basis as other property assets, commences when the assets are ready for their intended use. 3. 重要會計政策（續） 稅項（續） 即期及遞延稅項於損益確認，惟當其與在 其他全面收益中確認或直接在權益中確認 之項目相關，則即期及遞延稅項亦分別於 其他全面收益或直接於權益中確認。倘因 業務合併之初步會計方法而產生即期或遞 延稅項，有關稅務影響會計入業務合併之 會計方法內。 物業、機器及設備 物業、機器及設備指持作生產或供應貨品 或服務或作行政用途的租賃土地及樓宇（在 建工程除外）的無形資產，乃按成本減其後 累計折舊及後續累計減值虧損（倘有）於綜 合財務狀況表中列賬。 用於生產、供應貨品或作行政用途的在建 物業以成本減任何已確認的減值虧損列 賬。成本包括導致資產處於對於以管理層 擬定之方式營運屬必要的情形及條件而間 接產生的任何成本及（對合資格資產而言） 根據本集團會計政策貨本化的借款成本。 該等物業於完成且可作擬定用途時，會列 作物業、機器及設備之適當類別。該等資 產按與其他物業資產相同之方式，於資產 可作擬定用途時開始折舊。