Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 177 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 4. KEY SOURCES OF ESTIMATION UNCERTAINTY The following are the key assumptions concerning the future, and other key sources of estimation uncertainty at the end of the reporting period that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Assessment of the finite useful lives of intangible assets The Group estimates the useful lives of intangible assets based on the expected lifespan of those patents. The intangible assets are amortised on a straight-line basis over the estimated useful lives after taking into account the estimated residual value, if any. The Group determines the estimated useful lives of intangible assets on initial recognition in order to determine the amount of amortisation expense to be recorded during any reporting period. The useful lives are determined taking into the factors including the prevailing industry condition and the practice of intangible assets. The amortisation expense for future periods is adjusted if there are significant changes from previous estimates. As at 31 December 2019, the carrying amount of intangible assets with finite useful lives is RMB419,163,000 (31 December 2018: RMB348,821,000) as disclosed in Note 18. Fair value measurement of financial instruments As at 31 December 2019, certain of the Group’s financial assets, including unlisted equity instruments, listed debt instruments, fund investments, unlisted financial products, derivatives financial assets amounting to RMB5,987,207,000 (2018: RMB5,148,035,000) and financial liabilities, including derivatives financial liabilities amounting to RMB1,430,000 (2018: RMB3,423,000) are measured at fair values. In estimating the fair value, the Group uses market-observable data to the extent it is available. When Level 1 inputs are not available, the Group uses valuation techniques that include inputs that are not based on observable market data to estimate the fair value of certain types of financial instruments. Note 37(c) provides detailed information about the valuation techniques, inputs and key assumptions used in the determination of the fair value of various financial assets and financial liabilities. 4. 估計不確定因素的主要來源 以下為於報告期末很可能導致下一個財政 年度資產及負債賬面值出現重大調整的有 關將來之主要假設及其他估計不確定因素 的主要來源。 無形資產之有限可使用年期的評估 本集團根據有關專利的預期使用年限來估 計無形資產的可使用年期。無形資產乃經 計及預計殘值（如有）後，於其估計可使 用年期內按直線法攤銷。本集團會於初步 確認時釐定無形資產的估計可使用年期， 以釐定於任何報告期內所須記錄的攤銷開 支金額。可使用年期乃經計及無形資產的 當前行業狀況及慣例等因素後釐定。倘以 往估計出現重大變動，則將對未來期間的 攤銷開支作出調整。如附註 18 所披露， 於二零一九年十二月三十一日，具有限可 使用年期之無形資產的賬面值為人民幣 419,163,000 元（二零一八年十二月三十一 日：人民幣 348,821,000 元）。 金融工具公允值計量 於二零一九年十二月三十一日，若干本集 團的金融資產，包括非上市權益工具、上 市債務工具、基金投資、非上市金融產 品、衍生金融資產人民幣 5,987,207,000 元（二零一八年：人民幣 5,148,035,000 元）及金融負債（包括衍生金融負債）人 民幣 1,430,000 元（二零一八年：人民幣 3,423,000 元）乃按公允值計量。估算公允 值時，本集團在可用範圍內採用市場可觀 察數據。倘第一級輸入數據無法獲得，本 集團使用估值技術（包括非根據於可觀察市 場數據的輸入數據）估計若干類型金融工具 之公允值。附註 37(c) 載有有關釐定各項金 融資產及金融負債公允值所使用的估值技 術、輸入數據及主要假設之詳情。