Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 161 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) Intangible assets (Continued) Internally-generated 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 activities (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; • 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 recognised in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses (if any), on the same basis as intangible assets acquired separately. 3. 重要會計政策（續） 無形資產（續） 內部產生無形資產－研發開支 研發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，開發活動 （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； • 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。 就內部產生的無形資產所初步確認的金額 為該無形資產自首度符合上述確認標準起 已產生的開支總額。倘無內部產生的無形 資產可予確認，則開發費用在其產生期間 於損益確認。 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）呈 報，與單獨收購的無形資產列賬方式相同。