Annual Report 2019

162 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) Intangible assets (Continued) Intangible assets acquired in a business combination Intangible assets acquired in a business combination are recognised separately from goodwill and are initially recognised at their fair value at the acquisition date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination with finite useful lives are reported at costs less accumulated amortisation and any accumulated impairment losses, on the same basis as intangible assets that are acquired separately. An intangible asset is derecognised on disposal, or when no future economic benefits are expected from use or disposal. Gains and losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognised in profit or loss when the asset is derecognised. Impairment on tangible, right-of-use assets and intangible assets other than goodwill At the end of each reporting period, the Group reviews the carrying amounts of its tangible, right-of-use assets and intangible assets with finite useful lives 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). The recoverable amount of tangible, right-of-use assets and intangible assets are estimated individually. When it is not possible to estimate the recoverable amount individually, the Group estimates the recoverable amount of the cash generating unit to which the asset belongs. 3. 重要會計政策（續） 無形資產（續） 於業務合併中購入的無形資產 業務組合中所購無形資產與商譽區分確認 並於收購日期按公允值初步確認（被視為其 成本）。 初步確認後，業務組合中具有固定使用年 期的所購無形資產按成本減累計攤銷及任 何累計減值虧損呈列，該基準與單獨購入 的無形資產一致。 無形資產於出售時或當動用或出售預期不 會帶來未來經濟利益時終止確認。無形資 產終止確認（按出售所得款項淨額與資產賬 面值間的差額計量）產生的收益或虧損於資 產終止確認時於損益中確認。 有形資產、使用權資產及無形資產 （商譽除外）減值 於各報告期末，本集團檢討其具有有限可 使用年期的有形資產、使用權資產及無形 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）。 有形資產、使用權資產及無形資產之可收 回款項乃獨立作出評估。倘無法估計個別 資產之可收回款項，本集團將估計該資產 所屬可產生現金之單位之可收回款項。