Annual Report 2024

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 174 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 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) Property, plant and equipment (Continued) Depreciation is recognised so as to write off the cost of assets, other than construction in progress, less their residual values over their estimated useful lives, using the straight- line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss. Investment properties Investment properties are properties held to earn rentals and/ or for capital appreciation. Investment properties are initially measured at cost, including any directly attributable expenditure. Subsequent to initial recognition, investment properties are stated at cost less subsequent accumulated depreciation and any accumulated impairment losses. Depreciation is recognised so as to write off the cost of investment properties over their estimated useful lives and after taking into account of their estimated residual value, using the straight-line method. 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） 物業、機器及設備 （續） 資產（在建工程除外）以直線法於其 估計可使用年期內經扣除剩餘價值後 確認折舊以撇銷成本。估計可使用年 期、剩餘價值和折舊方法會在各報告 期末覆核，而估計的任何變動影響按 預期基準列賬。 物業、機器及設備項目於出售後或預 計持續使用該資產不會於日後產生經 濟利益時取消確認。因出售或報廢物 業、機器及設備項目所產生的任何收 益或虧損乃釐定為出售所得款項與資 產賬面值之間的差額，並於損益中確 認。 投資物業 投資物業乃持作賺取租金及╱或資本 增值之物業。 投資物業初步按成本（包括任何直接應 佔開支）計量。於初始確認後，投資物 業按成本減其後累計折舊及任何累計 減值虧損列賬。按直線法在投資物業 的估計使用年期內且經計及預計殘值 後確認折舊，以抵銷投資物業的成本。