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 178 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) Impairment on property, plant and equipment, right-of-use assets and intangible assets other than goodwill At the end of each reporting period, the Group reviews the carrying amounts of its property, plant and equipment, right- of-use assets and intangible assets with finite useful lives to determine whether there is any indication that these assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the relevant asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of property, plant and equipment, right-of-use assets and intangible assets are estimated individually. When it is not possible to estimate the recoverable amount individually, the Group estimates the recoverable amount of the cash generating unit to which the asset belongs. In testing a cash-generating unit for impairment, corporate assets are allocated to the relevant cash-generating unit when a reasonable and consistent basis of allocation can be established, or otherwise they are allocated to the smallest group of cash generating units for which a reasonable and consistent allocation basis can be established. The recoverable amount is determined for the cash-generating unit or group of cash-generating units to which the corporate asset belongs, and is compared with the carrying amount of the relevant cash-generating unit or group of cash-generating units. 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、使用權資產及無 形資產（商譽除外）減值 於各報告期末，本集團檢討其具有有 限可使用年期的物業、機器及設備、 使用權資產及無形資產的賬面值，以 釐定是否有任何跡象顯示該等資產已 蒙受減值虧損。倘存在任何該等跡 象，則估計該等資產的可收回金額以 釐定減值虧損程度（如有）。 物業、機器及設備、使用權資產及無 形資產之可收回款項乃獨立作出評 估。倘無法單獨估計可收回金額，本 集團將估計該資產所屬現金產生單位 之可收回金額。 於測試現金產生單位的減值時，倘可 設立合理及一致的分配基準，則企業 資產分配至相關現金產生單位，否則 分配至可設立合理及一致分配基準的 最小現金產生單位組別。可收回金額 按企業資產所屬現金產生單位或現金 產生單位組別釐定，並與相關現金產 生單位或現金產生單位組別的賬面值 相比較。