Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四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 165 舜宇光學科技（集團）有限公司 • 2024 年報 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND MATERIAL ACCOUNTING POLICY INFORMATION (Continued) 3.2Ma t er i a l account i ng po l i cy i n forma t i on (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. Any specific borrowing that remain outstanding after the related asset is ready for its intended use or sale is included in the general borrowing pool for calculation of capitalisation rate on general borrowings. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. 3. 綜合財務報表之編製基準及 重大會計政策資料（續） 3.2 重大會計政策資料（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。 任何於相關資產可用作擬定用途或出 售後仍屬未償還之任何特定借貸計入 一般借貸，以計算一般借貸之資本化 率。從特定借貸待支付合資格資產之 費用前而作出之短暫投資所賺取之投 資收益乃自合資格資本化之借貸成本 中扣除。 所有其他借貸成本均於產生期間於損 益中確認。