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 175 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) Investment properties (Continued) An investment property is derecognised upon disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from its disposal. Any gain or loss arising on derecognition of the property (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the profit or loss in the period in which the property is derecognised. Intangible assets Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are carried at costs less accumulated amortisation and any accumulated impairment losses. Amortisation for intangible assets with finite useful lives is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Internally-generated intangible assets － research and development expenditure Expenditure on research activities is recognised as an expense in the period in which it is 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） 投資物業 （續） 投資物業在處置或永久不再使用後且 預期處置不會產生未來經濟利益時終 止確認。終止確認物業所產生的任何 收益或損失（按照資產處置所得款項淨 額與賬面值之間的差額計算）在該物業 終止確認期間計入損益。 無形資產 分開收購的無形資產 單獨收購的可使用年期有限的無形資 產，按成本減累計攤銷及任何累計減 值虧損入賬。可使用年期有限的無形 資產攤銷於估計可使用年期按直線法 確認。估計可使用年期及攤銷方法於 各報告期末予以審核，任何估計變動 的影響按預期基準入賬。 內部產生無形資產－研發開支 研究活動開支於所產生期間確認為開 支。