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 176 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) Intangible assets (Continued) Internally-generated intangible assets － research and development expenditure (Continued) An internally-generated intangible asset arising from development activities (or from the development phase of an internal project) is recognised if, and only if, all of the following have been demonstrated: • the technical feasibility of completing the intangible asset so that it will be available for use or sale; • the intention to complete the intangible asset and use or sell it; • the ability to use or sell the intangible asset; • how the intangible asset will generate probable future economic benefits; • the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and • the ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognised for internally-generated intangible asset is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognised, development expenditure is recognised in profit or loss 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） 無形資產 （續） 內部產生無形資產－研發開支（續） 當且僅當出現所有下列情況時，開發 活動（或內部項目的開發期）所產生的 內部無形資產方予以確認： • 完成無形資產以使該無形資產可供 使用或出售的技術可行性； • 完成無形資產及使用或出售該無形 資產的意向； • 使用或出售無形資產的能力； • 無形資產如何產生可能的未來經濟 利益； • 有足夠的技術、財務及其他資源可 用於完成開發及使用或出售無形資 產；及 • 可靠計量無形資產於開發期間應佔 開支的能力。 就內部產生的無形資產所初步確認的 金額為該無形資產自首度符合上述確 認標準之日起已產生的開支總額。倘 無內部產生的無形資產可予確認，則 開發費用在其產生期間於損益確認。